2008 (2) TMI 664

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.... Shri Bharat Rai Chandani, Advocate, for the Respondent. [Order]. - The respondents had filed 32 refund claims with Dy. Commissioner of Central Excise in respect of cars sold by them which were registered as taxi as per Notification No. 64/2003-C.E. dated 6-8-2003. The admissibility of refund was subject to following condition :- (i)      the manufacturer shoul....

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....Appeals) who held that the Notification no-where requires that the respondents has to produce bank realization certificate and once the ultimate customer had accepted that he has received refund by filing affidavit the refunds cannot be denied.  Commissioner (Appeals) also referred to the Board's Circular No. l69/3/96-CX. dated 23-1-96 under which it was clarified that for the purpose of gran....

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....not tallying and in view of this the refund could not have been sanctioned. 3. The ld. Advocate for the respondents submits that in this case an affidavit has been filed by the customer who got the vehicle registered as taxi stating that the duty amount has been refunded to him and in a similar situation in the past refund was allowed by the Commissioner (Appeals) vide his Order-in-Appeal ....