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2018 (4) TMI 1222 - AT - Central ExciseRefund of excise duty paid on steel and cement used in the construction of houses - N/N. 32/2005 dated 17.08.2005 - Time limitation - Held that: - One of the condition for claiming refund as per the notification is to furnish a Certificate issued by the district Collector with regard to the completion of the house/project - Since such Certificate can be obtained only after completion of the construction, the time would start running only when the said Certificate has been issued to the respondent. Refund not hit by time bar - appeal dismissed - decided against Revenue.
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