Since your column C1 is numeric, you should not use quotes. Try this:
subset(KL, C1 > 300)
ID C1
1 A 597.69
3 C 601.30
4 D 4052.60
15 O 354.12
But note that you should use caution with subset() – this will not always do what you think it does.
It’s better to use [ for subsetting:
KL[KL$C1 > 300, ]
ID C1
1 A 597.69
3 C 601.30
4 D 4052.60
15 O 354.12
solved Subset and filter not giving proper answer