2003 (7) TMI 521

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....A. Jayachandran, DR, for the Respondent. [Order (Oral)]. -  This appeal arises from Order-in-Appeal No. 98/2000, dated 29-8-2000 by which the Commissioner has rejected the refund claim for an amount of Rs. 76,563/- lodged by their letter dated 28-6-99. The Commissioner has examined the letter and found that the letter was addressed to the Asstt. Commissioner for extension of time by one....

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.... Motors Ltd. already submitted their requisition letter to the concerned Commissioner of Transport for registration of the below mentioned cars as luxury taxi. The Photo Copy of the same is enclosed for your perusal. 1.  Name : M/s. Jayalaxmi Travels, Prop. Pankaj R. Patel   Engine No. : 3MNLX000452   Chassis No. : MA700CK8AWL100528   Invoice No. : 98....

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....notification required that they have to register themselves as a taxi before RTO for claiming the benefit of Notification No. 5/98-C.E., dated 7-6-98, which grants exemption to taxies which are registered both with the AC by the manufacturer and with the registering authority and obtain a registration certificate. There was a delay in complying with the same. Hence, they had filed the above applic....

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.... authorities below have rightly treated that letter as not a letter for refund claim. Hence, he submits that the appeal is required to be dismissed. 5. On a careful consideration of the submissions, I am inclined to agree with the authorities below to treat the letter as a letter seeking extension of time for registering the vehicle as a taxi. The appellants have not indicated the amount o....