TMI Blog2017 (4) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - E/716/2006-SM - Final Order No. 20889/2016 - Dated:- 4-10-2016 - Shri S.S. Garg, Member (J) Shri Raghavendra, Advocate, for the Appellant. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner, Ernakulam in accordance with the Government of India Notification No. 32/2005-C.E., dated 17-8-2005. As per the allegation of the department the claim was not accompanied by documents evidencing payment of duty, the appellant was directed to produce the copies which were produced by him on 5-10-2005. Thereafter a show cause notice dated 1-12-2005 was issued and the appellant filed the reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 11B of the Act but the same was filed on account of the policy decision of the Government of India to help the Tsunami victims in terms of Notification No. 32/2005-C.E., dated 17-8-2005 as amended by Notification No. 35/2005, dated 29-11-2005 and the Government of India Ministry of Finance Circular F. No. 341/2/2005-TRU, dated 24-8-2005. He further submitted that as per Notification, the Gover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he construction of houses. We also find that in the present case the refund arises in terms of Notification No. 32/2005, dated 17-8-2005 as amended issued by Government of India to help Tsunami victims in accordance with policy of the Government of India. We also find that the refund has been rejected merely on technical ground. Therefore, we hold that the impugned order is not sustainable in law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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