https://www.taxtmi.com/caselaws?id=341406 A refund claim under a Tsunami-relief notification could not be rejected merely for technical non-production of documentary proof where certificates from the Chartered Engineer and the District Collector sufficiently showed that centrally procured cement and steel were used to construct houses for Tsunami victims. Because the substantive purpose of the rehabilitation policy was satisfied, the rejection was held unsustainable and the refund claim was allowed. en-us Tue, 04 Oct 2016 00:00:00 +0530 Sat, 08 Apr 2017 07:32:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341406 A refund claim under a Tsunami-relief notification could not be rejected merely for technical non-production of documentary proof where certificates from the Chartered Engineer and the District Collector sufficiently showed that centrally procured cement and steel were used to construct houses for Tsunami victims. Because the substantive purpose of the rehabilitation policy was satisfied, the rejection was held unsustainable and the refund claim was allowed. Case-Laws Central Excise Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341406