ORDER
K.K. Usha, President
1. This is an application, at the instance of the Revenue, seeking stay of implementation of the order passed by the Commissioner (Appeals) dated 30-5-2003 directing the Deputy Commissioner to sanction the refund claim made by the respondents/assessee. Prima facie, we are of the view that the Revenue has made out a strong case in its favour against the direction issued by the Commissioner (Appeals). It is the case of the Revenue that the respondents have not challenged the original fixation of its capacity and therefore, cannot seek a refund on the basis of a subsequent decision in the case of another assessee. In the light of the above, there will be a stay of operation of the order passed by the Commissioner (Appeals) which is impugned in this appeal.