https://www.taxtmi.com/caselaws?id=4637 Refund of excise duty under Notification No. 3/2001-C.E. could not be denied merely because the RTO certificate did not mention the vehicle model number, where the engine number and chassis number matched and the vehicles were otherwise identified for use as taxis. The absence of a specific model description was treated as a minor nomenclature mismatch that did not displace the established identity of the vehicles. On that basis, the refund claim remained admissible and the assessees were entitled to refund. en-us Fri, 08 Feb 2008 00:00:00 +0530 Fri, 18 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4637 Refund of excise duty under Notification No. 3/2001-C.E. could not be denied merely because the RTO certificate did not mention the vehicle model number, where the engine number and chassis number matched and the vehicles were otherwise identified for use as taxis. The absence of a specific model description was treated as a minor nomenclature mismatch that did not displace the established identity of the vehicles. On that basis, the refund claim remained admissible and the assessees were entitled to refund. Case-Laws Central Excise Fri, 08 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4637