https://www.taxtmi.com/caselaws?id=528 Refund claims under Notification No. 3/2001-C.E. were admissible where the motor vehicles were registered for use solely as taxis within the stipulated three-month period from clearance, subject to permitted extension. Condition No. 40 required production of a registration certificate within that time, and the registration dates shown in the record satisfied the prescribed limit. The earlier condonation of delay also supported compliance with the procedural requirement, and no infirmity was found in allowing the refund claims. en-us Mon, 09 Jan 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=528 Refund claims under Notification No. 3/2001-C.E. were admissible where the motor vehicles were registered for use solely as taxis within the stipulated three-month period from clearance, subject to permitted extension. Condition No. 40 required production of a registration certificate within that time, and the registration dates shown in the record satisfied the prescribed limit. The earlier condonation of delay also supported compliance with the procedural requirement, and no infirmity was found in allowing the refund claims. Case-Laws Central Excise Mon, 09 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=528