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2018 (9) TMI 37 - AT - Service TaxRefund claim - refund claim was rejected on the ground that the shipping bill and commercial invoices 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. - Held that:- A copy of fresh certificate of incorporation is available at page 37 of the appeal paper book and therefore it is undisputed fact that M/s.BRK Commodity India Ltd. and M/s.KLA India Public Ltd. are one and the same - 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. There is no report available on record about the requirement of conditions of said Notification having been satisfied in the present case - matter remanded to the original authority to examine admissibility of the refund in terms of the conditions of the Notification under which refund claim was filed and decide the claim in accordance with law - appeal allowed by way of remand.
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