2010 (4) TMI 572

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.... (refund sought for the reason that cars were cleared on payment of duty @ 32% advalorem while cars intended for use as taxis, which these cars were, were eligible for concessional rate @ 16% advalorem vide Notification No.3/2001-CE dated 1.3.2001 as per Sl. No. 225 read with Condition 40), have been rejected on the ground that they were filed beyond the period of six months from the date of payme....