TMI Blog2010 (10) TMI 1145X X X X Extracts X X X X X X X X Extracts X X X X ..... nd in terms of Notification No. 32/05 dated 17.08.05. 2. On hearing both sides, we find that this issue stands settled against the appellants by Tribunals Final Order No. 1030, 1031/10 dated 23.09.10 in their own case. The relevant portion of the Tribunals earlier order is reproduced herein below:- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with section 91 and section 93 of the Finance (No. 2) Act, 2004 (23 of 2004), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts cement falling under Chapter 25, and steel falling under Chapters 72 or 73 of the First Schedule to the Central Excise Tariff Act, 1985 (5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred 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 on the said goods procured and utilized in construction of such houses by it on a quarterly basis, along with a consumption certificate for the said goods from a Chartered Engineer countersigned by the concerned District Collector or Sub-Divisional Magistrate and completion certificate from the District Collector to the jurisdictional excise officer, within sixty days from the end of the relevant quarter, and such period may be extended by the jurisdictional excise officer by another sixty days : Provided that refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exemption shall only be in respect of duties paid 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 refund amount exceeds 6% of the cost of construction or ₹ 9000/- per house constructed. We see no merit in the appeals of the appellants and, therefore, we uphold the impugned order and dismiss the appeals. 3. Following the ratio of the above decision we uphold the impugned orders and dismiss the appeals of the NGO. 4. Now, we take up the appeal of the Revenue, where the Revenue only challenges the direction of the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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