https://www.taxtmi.com/caselaws?id=121427 Refund claims for duty paid on motor vehicles later registered as taxis turned on the limitation period under the refund provisions. The claims were filed beyond six months from the date of duty payment, but the relevant dates of clearance and refund filing were undisputed, and the governing refund provision, Section 11B of the Central Excise Act, 1944, had been amended from 12-5-2000. In the absence of any legally sustainable ground to upset the refund, the appellate authority did not interfere with the grant of refund and the Revenue appeals failed. en-us Tue, 15 May 2007 00:00:00 +0530 Mon, 30 Jul 2012 15:51:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121427 Refund claims for duty paid on motor vehicles later registered as taxis turned on the limitation period under the refund provisions. The claims were filed beyond six months from the date of duty payment, but the relevant dates of clearance and refund filing were undisputed, and the governing refund provision, Section 11B of the Central Excise Act, 1944, had been amended from 12-5-2000. In the absence of any legally sustainable ground to upset the refund, the appellate authority did not interfere with the grant of refund and the Revenue appeals failed. Case-Laws Central Excise Tue, 15 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121427