Notification 64/93-C.E., dated 28-2-1993 as amended by Notification 11/94-C.E., dated 1st March, 1994 - Regarding

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....5-CX.8] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Notification 64/93-C.E., dated 28-2-1993 as amended by Notification 11/94-C.E., dated 1st March, 1994 - Regarding. Notification 64/93 provides, inter alia, that in a case where saloon car after clearance has been registered for use solely as a Taxi, the manu....

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....f the cheque by the buyer of the taxi, or (iv) the date of encashment of the cheque by the buyer of the taxi. 3. The matter has been examined by the Board. The word refund has to be construed to mean the refund to person on whose name the saloon car has been registered as a taxi, (hereinafter referred to as the 'person concerned') since mere preparation and issue of cheque may not lead to ev....