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    <title>2007 (4) TMI 496 - CESTAT, MUMBAI</title>
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    <description>The Commissioner (Appeals) allowed the refund claim in favor of the respondents assessees for excess duty paid on vehicles registered as taxis, extending the time limit under Section 11B. The duty collected above the effective rate for taxis was deemed refundable regardless of the 6-month limit specified in the notification. The order sanctioning the refund was upheld as error-free, leading to the dismissal of Revenue appeals.</description>
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    <pubDate>Fri, 20 Apr 2007 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=121690</link>
      <description>The Commissioner (Appeals) allowed the refund claim in favor of the respondents assessees for excess duty paid on vehicles registered as taxis, extending the time limit under Section 11B. The duty collected above the effective rate for taxis was deemed refundable regardless of the 6-month limit specified in the notification. The order sanctioning the refund was upheld as error-free, leading to the dismissal of Revenue appeals.</description>
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      <pubDate>Fri, 20 Apr 2007 00:00:00 +0530</pubDate>
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