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<h1>Car Manufacturers Can Claim Excise Duty Refunds for Taxi Saloon Cars Under Notification 64/93-Central Excises.</h1> The circular outlines the procedure for claiming refunds under Notification No. 64/93-Central Excises, as amended, by car manufacturers. It addresses the issue of excise duty on saloon cars used as taxis, which should be charged at 30% ad valorem instead of 40%. The notification allows for a refund of the 10% difference to manufacturers. The circular acknowledges the difficulty taxi owners face when purchasing cars through dealers rather than directly from manufacturers. It advises that refund claims can be settled by providing registration details and proof of differential duty payment, streamlining the process and reducing delays.