2010 (4) TMI 572

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..... cars were cleared on payment of duty @ 32% advalorem while cars intended for use as taxis, which these cars were, were eligible for concessional rate @ 16% advalorem vide Notification No.3/2001-CE dated 1.3.2001 as per Sl. No. 225 read with Condition 40), have been rejected on the ground that they were filed beyond the period of six months from the date of payment of duty, the prescribed period of .....

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..... tatutory provisions, we hold that the claims are not barred by limitation. However, in the absence of finding on the merits of the claim by the authorities below, we set aside the impugned order and remand the case for fresh decision on merits of the claim for refund to the adjudicating authority who shall pass fresh orders after extending a reasonable opportunity of hearing to the assessees. 3. .....

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