https://www.taxtmi.com/caselaws?id=204996 Refund under Condition No. 51 of Notification No. 6/2002-CE could not be denied merely because the taxi registration certificate was produced later, so long as the vehicle was actually registered as a taxi within the extended period allowed by the notification. The condition was construed as requiring timely registration, not production of the certificate within the initial three-month period. The assessee remained bound to prove the date of registration and the genuineness of the supporting documents, and the authorities could verify the claim and evidence. On that basis, the refund claim was to be examined and granted on satisfactory verification. en-us Thu, 05 May 2011 00:00:00 +0530 Wed, 29 Aug 2012 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204996 Refund under Condition No. 51 of Notification No. 6/2002-CE could not be denied merely because the taxi registration certificate was produced later, so long as the vehicle was actually registered as a taxi within the extended period allowed by the notification. The condition was construed as requiring timely registration, not production of the certificate within the initial three-month period. The assessee remained bound to prove the date of registration and the genuineness of the supporting documents, and the authorities could verify the claim and evidence. On that basis, the refund claim was to be examined and granted on satisfactory verification. Case-Laws Central Excise Thu, 05 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204996