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2010 (9) TMI 909 - CESTAT, CHENNAINotification No. 32/2005, dated 17-8-2005 - Contention of the appellants that they are entitled to higher refund in terms of Notification No. 32/2005, dated 17-8-2005. It is clear from the language of the Notification that the exemption is available to cement and steel used in construction of houses in the Tsunami affected districts of Tamilnadu and certain other states - Amount of refund shall not be in excess of 6% of cost of construction or Rs. 9000/- per house constructed, whichever is less, in any case - exemption shall only be in respect of duties paid on the said goods, which have been used in such houses constructed on or after a particular date . Held that :- The authorities have rightly sanctioned the refund only on duty paid on cement and steel utilized in the construction of the houses for Tsunami affected persons. Therefore Contention of the appellants dismissed.
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