https://www.taxtmi.com/circulars?id=6146 Manufacturers entitled to a further duty exemption when a saloon car is registered as a taxi must refund the exemption amount to the purchaser and file a statutory refund claim. The Board interprets refund as receipt of the cheque by the purchaser, but the refund claim period runs from the date of duty payment; therefore the cheque must have been issued before the claim can be sanctioned, while the claim itself must be filed within the statutory filing period from duty payment. en-us Mon, 08 May 1995 00:00:00 +0530 Tue, 30 Jun 2009 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6146 Manufacturers entitled to a further duty exemption when a saloon car is registered as a taxi must refund the exemption amount to the purchaser and file a statutory refund claim. The Board interprets refund as receipt of the cheque by the purchaser, but the refund claim period runs from the date of duty payment; therefore the cheque must have been issued before the claim can be sanctioned, while the claim itself must be filed within the statutory filing period from duty payment. Circulars Central Excise Mon, 08 May 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6146