Concession on motor vehhicles used as taxi - sanction, finalisation of - Refund claim

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.... Refund claim Sr. No. 195 of Notification No. 4/97 provides concessional rates of duty to Motor Vehicles registered for use solely as taxi or ambulance subject of the following conditions:- (a) The manufacturer at the time of clearance of motor vehicle mentioned against S.No.195 in column (3) of the said Table (hereinafter in this condition referred to as the said motor vehicle) has paid excise du....

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....y or organisation, the amount equivalent of such exemption of duty; (d) The exemption in case of ambulance is only applicable for registered hospitals, nursing homes and sanitoriums and such other organisations as the Central Government may notify, in this behalf, in the Official Gazette; and (e) The manufacturer files a claim for refund of duty paid in excess of that specified against S.No. 1....

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....s otherwise there would be liability on the department to pay interest. In order to overcome the problem of linking the certificate of registration with the refund claim, there is no harm if the registration certificate is submitted along with the refund claim as the Assistant commissioner has power to extend the period for submitting certificate of registration. The manufacturer may be allowed to....