https://www.taxtmi.com/caselaws?id=241523 Refund eligibility under Notification No. 6/2002-CE depended on condition No. 51C, requiring a transport authority certificate showing taxi registration within three months or an extension granted by the Assistant Commissioner. The stated analysis treats an earlier decision under the same condition as establishing that registration within the extended period did not qualify for the refund. The stated conclusions are internally inconsistent: they describe the refund as inadmissible, while also stating that the assessee's appeal succeeded and the refund denial was set aside. en-us Fri, 26 Apr 2013 00:00:00 +0530 Thu, 26 Dec 2013 07:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241523 Refund eligibility under Notification No. 6/2002-CE depended on condition No. 51C, requiring a transport authority certificate showing taxi registration within three months or an extension granted by the Assistant Commissioner. The stated analysis treats an earlier decision under the same condition as establishing that registration within the extended period did not qualify for the refund. The stated conclusions are internally inconsistent: they describe the refund as inadmissible, while also stating that the assessee's appeal succeeded and the refund denial was set aside. Case-Laws Central Excise Fri, 26 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241523