The Island's Treasury Minister says work to improve Douglas Promenade was value for money at a total cost of £27.7 million.
In the House of Keys, Dr Alex Allinson faced questions from Douglas Central MHK Chris Thomas about the project, which took years to complete.
Dr Allinson said the work had cost just over £25 million, with an extra £2.2 million added by inflation.
But he said the project was a necessary one: