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2017 (4) TMI 376 - AT - Central ExciseCharitable Trust - Refund claim - N/N. 32/2005-C.E., dated 17-8-2005 - rejection on account of not producing the required documents - Held that: - refund has been rejected merely on technical ground - the appellant has produced the certificates signed by the Chartered Engineer and countersigned by the District Collector which is sufficient to prove that the appellant has used the cement and steel in the construction of houses - refund allowed - appeal allowed - decided in favor of appellant.
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