TMI Blog2023 (5) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... m 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. - Excise Appeal No.51702 of 2021 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was filed by Appellant on 18.9.2017, within six months of the vehicles being registered for sole use as Taxi in terms of Sl. No. 273 of Notification No. 12/2012 5. After verification of the claim papers, a Show Cause Notice dated 16.10.2018 ( SCN ) was issued to the appellant proposing rejection of part claim of Rs. 1,10,281 out of the total claimed amount of Rs.4,95,711, 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, and thus is time barred. 6. The Ld. Assistant Commissioner, after considering the defence reply filed by the appellant dated 30.12.2018, confirmed the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d sought to restrict the period of claim, as one year from the date of payment of SAD. The Hon ble High Court held that limitation cannot start to run prior to crystallisation of right to claim the refund. 8.2 Ld. Counsel further uges that the facts are more or less similar in the present case. In this case under the exemption notification No.12/2012, a manufacturer of vehicle is entitled to refund of proportionate excise duty, when the specified vehicle cleared from the factory on payment of duty, is registered on sale for use as a taxi or ambulance. The claim is required to be preferred in the following manner:- (a) The manufacturer pays duties of excise at the time of clearance of the vehicle; (b) The manufacturer takes credit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the duties payable under this exemption from the buyer, a declaration by the manufacturer to that effect; 8.3 Ld. Counsel for the appellant further urges that it is evident that a manufacturer cannot claim the refund or take credit of the excise duty paid in terms of the said notification no.12/2012, unless and until the buyer of the vehicle gets it registered with the Motor Vehicle Department as a taxi or ambulance, and furnishes proof thereof. Thus, limitation cannot start to run prior to the vehicle getting registered as an ambulance or taxi. It is further urged that the appellant have admittedly filed the refund claim within six months of the vehicle getting registered as an ambulance or a taxi, which is evident from the data in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sentative for the respondent/Department relies on the impugned order. 10. Having considered the rival contentions, I hold that 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, I hold that 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. I further find that the appellant - assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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