ITC Refund Claim Allowed as Electricity Was Supplied Directly to Bangladesh Entity

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 supply of electri...