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TMI Blog2018 (9) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... hri 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 were exported, on 19.06.2014 filed a refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity 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. did not have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, remand the matter to the original authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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