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    <title>Excise Duty Refund on Construction Materials for Tsunami Rehab Hinges on Completion Certificate Timeline.</title>
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    <description>Refund of excise duty paid on steel and cement used in the construction of houses - Tsunami rehabilitation project - Since such Certificate can be obtained only after completion of the construction, the time would start running only when the said Certificate has been issued to the respondent. - AT</description>
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      <description>Refund of excise duty paid on steel and cement used in the construction of houses - Tsunami rehabilitation project - Since such Certificate can be obtained only after completion of the construction, the time would start running only when the said Certificate has been issued to the respondent. - AT</description>
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