Excise refund rules for disaster relief construction updated to specify sanctioning criteria and a higher island cap. Amendment adjusts the excise refund procedure for cement and steel used in construction of houses in tsunami-affected areas: the excise officer must verify use and production of duty payment evidence, completion and consolidated consumption certificates from the approved construction agency, and sanction a refund at the prescribed percentage of construction cost subject to a per-house maximum, with a distinct higher cap for houses in the Andaman and Nicobar Islands; the scheme's cut-off date is extended by substituting the earlier expiry date with a later one.