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TMI Blog2017 (10) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... the exemption Notification, the refund claim has to be filed within 60 days at the end of the relevant quarter and such period may be extended by the jurisdictional Excise officer by another 60 days. The purpose of exemption was refund of duty paid on cement and steel used in construction for houses for Tsunami affected people which is a Notification issued in public interest. The view taken by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts were entrusted by the Government of Tamilnadu with the task of building 1104 houses at Nagapattinam, Tirunelveli and Kanyakumari Districts at a cost of ₹ 2.25 lakhs each for the Tsunami victims. The appellant constructed 188 houses as per the order of Government of Tamilnadu dated 10.5.2005 for the permanent rehabilitation of the Tsunami affected people. In terms of Government Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time for filing refund claim mentioned in the Notification is 60 days and the refund claim have to be filed on quarterly basis. The refund claim for October 2005 to December 2005 is filed beyond 120 days and therefore has been rightly rejected by the original authority. He submitted that the Commissioner (Appeals) has allowed the refund claim without any legal basis. 4. The learned counsel Ms. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication, the refund claim has to be filed within 60 days at the end of the relevant quarter and such period may be extended by the jurisdictional Excise officer by another 60 days. We have perused the discussions made by the Commissioner (Appeals). He has taken a lenient view, taking into consideration the background as well as the purpose for which the exemption has been granted. The purpose of e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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