2018 (9) TMI 37

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.... 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/108/2014-15 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 on 27.12.2013 and after the goods were exported on 19.06.2014 fi....

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.....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/s.BRK Commodity India Ltd. di....