https://www.taxtmi.com/caselaws?id=170526 Notification No. 6/2006-C.E. permitted a manufacturer of specified motor vehicles to take credit of excess duty paid and seek refund when the vehicles were later proved to have been registered solely as taxis, subject to the notification's conditions. Where the refund claims had already been rejected, the Tribunal noted that the appellants could not retain the credit availed against those claims. It also held that a prior decision concerning a different notification was not applicable because the present notification contained an additional refund-and-reversal condition. In the absence of financial hardship, complete waiver of pre-deposit was not justified, and partial deposit was required as a condition for interim relief. en-us Fri, 28 Dec 2012 00:00:00 +0530 Sat, 30 May 2015 18:50:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170526 Notification No. 6/2006-C.E. permitted a manufacturer of specified motor vehicles to take credit of excess duty paid and seek refund when the vehicles were later proved to have been registered solely as taxis, subject to the notification's conditions. Where the refund claims had already been rejected, the Tribunal noted that the appellants could not retain the credit availed against those claims. It also held that a prior decision concerning a different notification was not applicable because the present notification contained an additional refund-and-reversal condition. In the absence of financial hardship, complete waiver of pre-deposit was not justified, and partial deposit was required as a condition for interim relief. Case-Laws Central Excise Fri, 28 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170526