TaxTMI 
TaxTMI 
2019 (2) TMI 1860
X X X X Extracts X X X X
X X X X Extracts X X X X
....tallation and erection of solar power plant, under the Notification No 15/2010-CE dated 27.02.2010, whether the refund granted have been rightly credited to consumer fund. 3. Brief facts are that the appellant received order for supply galvanised steel structures, nuts and bolts to Kiran Energy Solar Power Pvt. Ltd. for installation of 20 MW power plant at village Charanka, Taluka Santalpur, Distric Patan (Gujarat). 4. Notification No. 15/2010-CE provides exemption to all items of machinery including prime movers, instruments, apparatus and appliances, control gear and transmission equipment and auxiliary equipment etc., etc., including those required for testing and quality control and components required for initial setting up of solar ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cate which was received from the Ministry of Renewal Energy on 20th September 2011. As the supplies had commenced in the meantime from 4th August, 2011, the appellant under the Circumstances cleared the goods till 21st September, 2011 on payment of applicable duty. Such duty paid amounts of Rs. 72,90,959/-. Similarly the appellant had also supplied the goods to SEI Green Technology Private Limited and had accordingly applied for the refund of Rs. 10,22,373/-. The Adjudicating Authority rejected both the refund claims vide separate Order-in-Original and held that the exemption certificate was required to be furnished before or at the time of clearance and accordingly denied the refund. Being aggrieved appellant preferred appeal before Commis....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... accounts were adjusted accordingly. These facts are evident from their books of account and their balance sheet as on 31 March, 2012. The appellant have further produced a certificate dated 8th December, 2013, issued by Solarfield Energy Private Limited a subsidiary of Kiran Energy Solarfield Pvt. Ltd. which reads as follows; This is to confirm that the solarfiled Energy Private Limited is a wholly owned subsidiary of Kiran Energy Private Limited. The project namely " Solar Phtovolatic Power Project of capacity of 20 MW at village Charanka, Taluka Santpur, Distric Patan (Gujrat)" of Kiran Energy Solar Power Private Limited was implemented by Solarfiled Energy Private Limited. We confirm that commercial invoice NO. C-001/20MW/11-12 date....