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ITC Refund Claim Allowed as Electricity Was Supplied Directly to Bangladesh Entity
Case Law Details
- Case Name
- SEIL Energy India Limited Vs Principal Commissioner of Central Tax (Andhra Pradesh High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Andhra Pradesh HC
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SEIL Energy India Limited Vs Principal Commissioner of Central Tax (Andhra Pradesh High Court)
Andhra Pradesh HC directs to claim of refund of ITC for supply of electricity directly to Bangladesh Power Development Board
Andhra Pradesh High Court held that supply of electricity by petitioner to Power Trading Corporation of India is not export supply of goods and hence refund is not admissible. However, directed to claim refund of ITC relating to supply of electricity directly to Bangladesh Power Development Board.
Facts- The petitioner herein is involved in the generation and ...
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