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2023 (5) TMI 1128 - CESTAT NEW DELHIRefund claim - time limitation - rejection on the ground that the claim for refund of duty paid on vehicle registered as Taxi, was filed after expiry of 6 months from the date of payment of duty, in terms of condition no. 26 (b) of Notification No. 12/2012 - HELD THAT:- The right to claim refund by the manufacturer of the motor vehicle (appellant) under Notification No.12/2012, arises on the material point or event, when the vehicle sold is registered with the Motor Vehicle Department (State Government) as an ambulance or taxi, and the manufacturer receives such information from the buyer of the vehicle along with proof. Thus, in the facts and circumstances, the limitation for refund for a manufacturer under Notification No.12/2012 under Sl.No.273, is six months from the date of registration of the vehicle as an ambulance or taxi. It is further found that the appellant - assessee have claimed the refund within a period of six months of the vehicles getting registered as taxi or ambulance. The impugned order to the extent, it has reduced refund for the amount of Rs.1,10,281/- set aside - The Adjudicating Authority is further directed to disburse the refund amount within a period 45 days from the date of receipt of this order along with interest as per rules - appeal allowed.
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