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Issues: Whether the Revenue was entitled to stay of the operation of the impugned order-in-appeal pending disposal of the appeal.
Analysis: The authorities below had recorded reasons for allowing the refund claim under Notification No. 33/99-CE dated 08.07.1999, and the record did not disclose any apparent infirmity or want of jurisdiction in the impugned order. The objection raised by the Revenue was left for consideration at the stage of final disposal of the appeal, and no prima facie case was made out for grant of stay.
Conclusion: The request for stay was rejected and the operation of the impugned order-in-appeal was not stayed.