https://www.taxtmi.com/caselaws?id=236392 A beneficial refund notification for motor vehicles registered as taxis was construed to allow the extended six-month period for actual taxi registration, not merely for filing the registration certificate. The Tribunal noted the issue had already been settled in the assessee's own case and applied the same interpretation to hold that substantive compliance with the registration condition could be completed within the extended period. On that basis, the refund claim was admissible and denial of the benefit was set aside, with consequential relief granted to the assessee. en-us Fri, 03 May 2013 00:00:00 +0530 Mon, 26 Aug 2013 07:46:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236392 A beneficial refund notification for motor vehicles registered as taxis was construed to allow the extended six-month period for actual taxi registration, not merely for filing the registration certificate. The Tribunal noted the issue had already been settled in the assessee's own case and applied the same interpretation to hold that substantive compliance with the registration condition could be completed within the extended period. On that basis, the refund claim was admissible and denial of the benefit was set aside, with consequential relief granted to the assessee. Case-Laws Central Excise Fri, 03 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236392