Concession on motor vehhicles used as taxi - sanction, finalisation of - Refund claim
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....or vehhicles used as taxi - sanction, finalisation of - 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 i....
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....y be, or in case had collected, has refunded to such person, group of persons, any body 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) ....
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....en examined. It is absolutely necessary that the refund claims are disposed of within three month from the date of their receipts 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 Assi....
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....mmissioner should decide the refund within one week. 5.0 The Assistant Commissioner should visit the Range Office at least once in a week to check that there has not been any delay in submitting the verification report by the Range Officer. It there are any such cases, the Assistant Commissioner should get them verified on the spot and should take immediate action to dispose of the refund ....
TaxTMI