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2007 (8) TMI 361 - HIGH COURT OF JUDICATURE AT BOMBAYWhether the notification No. 4/97 C.E. dated 1st March, 1997 permits the Competent Authority to allow refund in a case, where a vehicle was registered more than three months after clearance but within the six months period within which an application for refund can be made in terms of Section 11B of the Central Excise Act? Held that:- In the instant case, the Assistant Commissioner, Central Excise merely proceeded on the basis that the appellants had satisfied the conditions under the Notification and the refund claim was filed within six months. The issue whether on the facts he ought to have exercised discretion to extend the period of registration was not really addressed to by the Assistant Commissioner. Considering that, in our opinion, the ends of justice will be met if we set aside the orders dated 30-3-2005 passed by the CESTAT and order dated 14-7-2000 of the Commissioner (Appeals) and the order dated 16-11-1998 of the Assistant Commissioner to the extent of relief of the four vehicles mentioned earlier. The matter is remanded back to the Assistant Commissioner for reconsideration and disposal according to law in the light of what we have observed. The question of law is accordingly answered and the appeal is partly allowed
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