2018 (9) TMI 29

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....dvocate) for the Appellant (s) Shri Pawan Kumar Singh (Supdt.) (A.R.) for the Revenue ORDER Per ANIL G. SHAKKARWAR: This appeal is arising out of Order-in-Appeal No.HPU/EXCUS/000/APPEALS-I/109/2014-15 dated 30.01.2015 passed by Commr.(Appeals-I) of Central Excise, Meerut. 2. Brief facts of the case are that the appellant filed a shipping Bill for export of goods and after the goods ....

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....voices were in the name of M/s.BRK Commodity India Ltd. and the application for refund was filed by M/s.KLA (I) Public Ltd. and therefore they were not admissible for refund. Appellant preferred appeal before Commissioner(Appeals). Ld.Commissioner(Appeals) has observed that the name of M/s. BRK Commodity India Ltd. had become inoperative on 01.10.2013 and after 01.10.2013 all the transactions of M....

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....blic Ltd. are one and the same. We, therefore, hold that refund cannot be rejected on the said ground that the documents were in the name of M/s. BRK Commodity India Ltd. and the refund application was filed by M/s.KLA India Public Ltd.. However, there is no report available on record about the requirement of conditions of said Notification having been satisfied in the present case. We, therefore,....