2023 (8) TMI 741

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....tra State Power Generation Company Limited (MSPGCL), Koradi Expansion Complex, Nagpur, Maharashtra, a Mega Thermal Power Project of 3 X 660 MW Units under ICB under Invoice No. 8325 dated June 6, 2013. The supplies were made by the Appellant pursuant to the purchase order placed upon it by M/s. Larsen & Toubro Limited (L&T), Vadodara, who is the principal contractor of the above project. The said purchase order clearly specifies that the goods are to be consigned directly to the power project, and the applicable excise duty in terms of the project authority certificate is Nil as the benefit of deemed exports can be availed for the subject supplies. 2.1 As the goods were supplied by the appellant to the Mega Power Project against ICB, the s....

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....act and supplies made by the appellant are provided hereinbelow: Date Particulars 06.12.2008 Tender call notice issued by MSPGCL through International Competitive Bidding published in Times of India, Mumbai Edition inviting bids for supply of materials for the mega power project - 3x660 MW Koradi Thermal Power Project Expansion. 15.12.2009 Letter of Ministry of Power to MSPGCL granting Mega Power Status for Koradi Thermal Power Project Expansion under revised Mega Power Policy. 16.12.2009 Certificate issued by the Ministry of Power stating that the Koradi Expansion Power Plant being set up by MSPGCL is a Thermal Power Plant and that MSPGCL is required to sell the entire power to Maharashtra State Electricity Distribution Co. Ltd. in....

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....nfirmed the rejection of the refund claim on the ground that on a scrutiny of the documents it was nowhere mentioned that the order which had been placed to L&T by the Mega Project was based on ICB. 2.6 An appeal was filed by the Appellant providing the entire details substantiating that the supply was made to the Mega Power Project under ICB. 2.7 However, without considering the documentary evidences submitted by the Appellant, the Appellate authority vide its Order dated February 23, 2018 confirmed the denial of the refund on the ground that it is not clearly established that the purchase order that has been awarded to L&T in the shape of PAC dated May 7, 2010 is a part of the ICB. Accordingly, it was held that as the principal contract....