https://www.taxtmi.com/caselaws?id=99749 A stay of an order-in-appeal allowing refund under central excise law can be granted only where the impugned order discloses a prima facie illegality or infirmity. On the facts, the credit note, the alleged weight variation, and the use of goods received under Rule 173L for manufacture of goods within the same class were found to have a prima facie acceptable explanation. The expression "same class of goods" was treated broadly, not as requiring identical variety, and the refund order was considered legally proper on prima facie review. The Revenue therefore failed to justify interim interference, and the stay petition was rejected. en-us Wed, 07 Jun 2000 00:00:00 +0530 Mon, 30 Jan 2012 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99749 A stay of an order-in-appeal allowing refund under central excise law can be granted only where the impugned order discloses a prima facie illegality or infirmity. On the facts, the credit note, the alleged weight variation, and the use of goods received under Rule 173L for manufacture of goods within the same class were found to have a prima facie acceptable explanation. The expression "same class of goods" was treated broadly, not as requiring identical variety, and the refund order was considered legally proper on prima facie review. The Revenue therefore failed to justify interim interference, and the stay petition was rejected. Case-Laws Central Excise Wed, 07 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99749