https://www.taxtmi.com/caselaws?id=193156 An exemption-refund notification for cement and steel used in tsunami-relief housing was applied strictly to the duty actually paid on eligible goods used in the specified construction, and the refund could not exceed the notification's monetary ceiling of 6% of construction cost or Rs. 9,000 per house, whichever was lower. The Tribunal also accepted a procedural direction that the refund claims be examined on documentary verification and granted if otherwise eligible, because merits were not disputed on that aspect. The commentary confirms that refund under such a scheme is confined to the notification's express terms and supporting proof. en-us Thu, 07 Oct 2010 00:00:00 +0530 Sat, 15 Jul 2017 14:42:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193156 An exemption-refund notification for cement and steel used in tsunami-relief housing was applied strictly to the duty actually paid on eligible goods used in the specified construction, and the refund could not exceed the notification's monetary ceiling of 6% of construction cost or Rs. 9,000 per house, whichever was lower. The Tribunal also accepted a procedural direction that the refund claims be examined on documentary verification and granted if otherwise eligible, because merits were not disputed on that aspect. The commentary confirms that refund under such a scheme is confined to the notification's express terms and supporting proof. Case-Laws Central Excise Thu, 07 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193156