Refund mechanism for duties on construction materials: agencies file documented claims and receive a percentage based refund subject to a per house cap. The amended provisions require an approved construction agency to file quarterly refund claims with self certified consumption certificates within prescribed periods, and on project completion to furnish a District Collector completion certificate and a consolidated consumption certificate certified by a Chartered Engineer and countersigned by the Collector or Sub Divisional Magistrate. The jurisdictional excise officer, after verifying use, duty payment evidence and the specified certificates, shall sanction the refund at a specified percentage of construction cost subject to a per house cap.
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Provisions expressly mentioned in the judgment/order text.
Refund mechanism for duties on construction materials: agencies file documented claims and receive a percentage based refund subject to a per house cap.
The amended provisions require an approved construction agency to file quarterly refund claims with self certified consumption certificates within prescribed periods, and on project completion to furnish a District Collector completion certificate and a consolidated consumption certificate certified by a Chartered Engineer and countersigned by the Collector or Sub Divisional Magistrate. The jurisdictional excise officer, after verifying use, duty payment evidence and the specified certificates, shall sanction the refund at a specified percentage of construction cost subject to a per house cap.
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