https://www.taxtmi.com/caselaws?id=344586 A refund exemption notification for motor vehicles registered as taxis operates as a special, self-contained scheme, so its conditions must be strictly complied with. The six-month period in Condition 40(b) forms part of the concession itself and cannot be displaced by the general one-year limitation under Section 11B of the Central Excise Act, 1944. An assessee who seeks refund under the notification accepts its terms and cannot selectively invoke Section 11B to avoid those conditions. The refund claims were therefore barred under the notification scheme, and the Tribunal's order allowing them was set aside. en-us Tue, 18 Apr 2017 00:00:00 +0530 Sat, 18 Nov 2017 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344586 A refund exemption notification for motor vehicles registered as taxis operates as a special, self-contained scheme, so its conditions must be strictly complied with. The six-month period in Condition 40(b) forms part of the concession itself and cannot be displaced by the general one-year limitation under Section 11B of the Central Excise Act, 1944. An assessee who seeks refund under the notification accepts its terms and cannot selectively invoke Section 11B to avoid those conditions. The refund claims were therefore barred under the notification scheme, and the Tribunal's order allowing them was set aside. Case-Laws Central Excise Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344586