https://www.taxtmi.com/caselaws?id=118725 Notification No. 5/98-C.E. for taxi-related motor vehicle refund claims required the manufacturer to show registration of the vehicle as a taxi and return of the excess duty amount to the buyer. The amended procedure did not require proof that the excess amount was actually passed on to the ultimate taxi owner. For the relevant clearances, evidence that the amount was returned to the buyer-manufacturer satisfied the notification's evidentiary condition, and enquiries about whether cheques reached taxi owners were not determinative under that notification. Eligibility and any consequential recovery or penalty therefore had to be assessed strictly by the applicable notification and period. en-us Fri, 17 Jun 2005 00:00:00 +0530 Thu, 05 Jul 2012 13:16:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118725 Notification No. 5/98-C.E. for taxi-related motor vehicle refund claims required the manufacturer to show registration of the vehicle as a taxi and return of the excess duty amount to the buyer. The amended procedure did not require proof that the excess amount was actually passed on to the ultimate taxi owner. For the relevant clearances, evidence that the amount was returned to the buyer-manufacturer satisfied the notification's evidentiary condition, and enquiries about whether cheques reached taxi owners were not determinative under that notification. Eligibility and any consequential recovery or penalty therefore had to be assessed strictly by the applicable notification and period. Case-Laws Central Excise Fri, 17 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118725