Court Rules Compliance with Notification No.3/2001 Essential for Excise Duty Refund on Taxi-Registered Cars.

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....Refund of concessionary rate of duty - cars registered as taxi - the claim of refund only comes under the notification No.3/2001 for the purpose of refund of the excise duty paid by the respondent assessee and it has to fulfil the conditions stipulated in the notification, failing which they are not entitled to the benefit of exemption, under such notification. - HC....