2010 (9) TMI 909

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..... i C. Rangaraju, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants' claim for refund of duty paid by the manufacturer of cement and steel/commodity, which were used by the appellants (an NGO) in construction of houses for Tsunami affected districts of State of Tamilnadu has been restricted to the duty actually paid on cement and to steel. It is the conten .....

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..... radesh, Kerala and Union Territories of Pondicherry and Andaman and Nicobar Islands (hereinafter referred to as said areas), from the whole of the duty of excise leviable thereon under the said Acts (hereinafter referred to as the said duties). 2. The exemption contained in this notification shall apply only if the said goods are used in construction of houses, including temporary shelters ( .....

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..... evidencing payment of duty on the said goods to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, (hereinafter referred to as jurisdictional excise officer), in whose jurisdiction the area where such houses are being constructed is situated; (c) The approved construction agency shall file a claim for refund of the said duties paid .....

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..... the duty paid on the said goods, sanction the refund claim, at the rate of 6% of the cost of construction of such house or houses, as the case may be, subject to a maximum of Rs. 9000 per house constructed in any case; and (e) The refund under clause (d) shall be given only to the concerned approved construction agency. 4. The amount of refund shall not exceed 6% of the cost of constru .....

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..... in any case. Para 5 provides that the 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. The authorities below have, therefore, rightly sanctioned the refund only on duty paid on cement and steel utilized in the construction of the houses for Tsunami affected persons. It is not anyones case that the re .....

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