2013 (9) TMI 1164

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.... ORDER This appeal is filed by M/s. Alps Industries Ltd. (appellant) against the Order-in-Appeal No. 02/ST/MRT-I/2013, dated 29-1-2013 passed by the Commissioner, Central Excise, Meerut. 2. The brief facts of the case are that the appellants are engaged in the manufacture of export of 100% cotton yarn and they filed refund claim of ₹ 2,39,668/- with the Assistant Commissioner of Cent....

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.... 17/2009. However, the Assistant Commissioner sanctioned an amount of ₹ 1,48,003/- to the appellant. The order-in-original passed by the Assistant Commissioner was reviewed by them, Commissioner of Central Excise on the ground that the document submitted by the assessee were in the name of Sahibabad unit which means that the services were not utilised by Haridwar unit and also that invoices ....

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....ibabad unit. On going through the invoice available at page 35, it is seen that the invoices issued by Cross Link Cargo Management Pvt. Ltd. in the name of Alps India, Sahibabad and the shipping bill No. 5371002, dated 12-9-2011 is mentioned on it. I also note that at page 36 the shipping bill is attached in the appeal folder with the same No. 5371002, dated 12-9-2011. In the shipping bill the exp....