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TMI Blog2018 (9) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... ncorporation 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral 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 filed a refund claim of ₹ 1,62,672/- under the claim of Notification No.17/2007-ST dated 07.07.2009 as amended by Notification No.41/2012-ST dated 29.06.2012. The said refund was pertaining to the month of December ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner(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 any force of law and therefore did not interfere in the order of the original authority. Aggrieved by the said order appellant is before this Tribunal. 3. Heard the ld.Counsel for the appellant who ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, 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 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. In above terms after setting asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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