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TMI Blog2022 (5) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... this appeal filed by the assessee is: whether the rejection of their refund claim made under Section 11B of the Central Excise Act, 1944 is in order? 3. Heard Ms. S. Vishnupriya, Learned Advocate for the appellant and Shri Arul C. Durairaj, Learned Superintendent (Authorized Representative) for the Revenue. 4. Brief facts that are relevant for my consideration, as could be gathered after hearing both sides, are that the appellant had supplied isolators and spares to DVC Koderma Thermal Power Project State 1 (2x500 MW) (A deemed export project) owned by M/s. Damodar Valley Corporation ("M/s. DVC‟ for short) through the main contractor namely, M/s. Bharat Heavy Electricals Ltd. (BHEL); deemed exports were exempted from payment of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich has been duly acknowledged by the Superintendent of Central Excise, Alandur Range, Chennai - 600 035, it has been clearly mentioned that the supply was "against Deemed Export Project"; that the main contractor had issued a disclaimer certificate to the effect that they have not reimbursed any Excise Duty to the sub-contractor; that they were not eligible to claim any Excise Duty refund and that they have no objection for the appellant to claim the Excise Duty refund and other deemed export benefits, as admissible under the relevant provisions, by virtue of the project being a Deemed Export Project. 6.2 She would rely on the decision of the Hon‟ble Supreme Court in the case of M/s. India Cements Ltd. v. Collector of C.Ex. reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew support from the findings in the orders of the lower authorities. 8. I have considered the rival contentions and have gone through the documents placed on record. 9. It is not in dispute that the deemed export did not attract any Excise Duty and hence, it is not the duty of the appellant / taxpayer to repeatedly plead before the authorities that the project in which it was involved was a deemed export. Moreover, the fact that the appellant filed its refund claim immediately, though before a wrong forum, itself proves the bona fides of the appellant and hence, the same establishes the fact that there was an application for refund claim within the limitation period prescribed in the statute, though before a wrong forum. 10. The purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X
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