OPEL ALLOYS (PVT.) LTD. Vs. CCE

JUDGEMENT

(1.) THIS is an appeal against order -in -appeal No. 120 -CE/GZB/2005 dated 30/09/2005 passed by CCE (Appeals), Ghaziabad by which the Commissioner (Appeals) upheld the order -in -original No. 78/2004 -05 dated 09/2/05 passed by the Assistant Commissioner, Central Excise Division IV, Ghaziabad, rejecting a refund claim of Rs. 8,00,000/ - (Rupees Eight Lakh) filed by the respondent. The facts of this case giving rise to this appeal are, in brief, as under:

(2.) HEARD both the sides.

(3.) IN view of the above discussion, the impugned order upholding the rejection of the refund claim is not correct and hence, the same is set aside. The appeal is allowed.