HINDUSTAN MOTORS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) This appeal arises from Order -in -Appeal No. 98/2000, dated 29 -8 -2000 by which the Commissioner has rejected the refund claim for an amount of Rs. 76,563/ - lodged by their letter dated 28 -6 -99. The Commissioner has examined the letter and found that the letter was addressed to the Asstt. Commissioner for extension of time by one month for registering the vehicle as a taxi. The Commissioner noted that the letter cannot be read as refund application and subsequently, the letter which is satisfying the terms of claim filed on 28 -6 -99 is barred by time as it was filed beyond the period of six months.

(2.) Ld. Counsel Shri V. Balasubramaniam referred to the application filed by them which is dated 17 -4 -1999, which is reproduced herein below : -

(3.) Ld. Counsel pointed out that the terms of the notification required that they have to register themselves as a taxi before RTO for claiming the benefit of Notification No. 5/98 -C.E., dated 7 -6 -98, which grants exemption to taxies which are registered both with the AC by the manufacturer and with the registering authority and obtain a registration certificate. There was a delay in complying with the same. Hence, they had filed the above application. It is contended that the above application is to be treated as a refund claim as there was no other intention for addressing such a letter.