Prospective implementation of quasi judicial orders requires prospective effect despite appeals where no stay on the order's operation. Quasi judicial orders on Classification, Valuation and Cenvat Credit with recurring implications must be implemented prospectively if issued after due process and absent a stay on the order's operation; distinctions must be drawn between stays on recovery and stays on operation, and Commissioners may decide important recurring issues irrespective of monetary limits. Payment of duty under protest requires written notice to the Superintendent/Inspector, marking of documents, continuation while appeals subsist, and retention of amounts in receivables accounts to preserve refund claims.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Prospective implementation of quasi judicial orders requires prospective effect despite appeals where no stay on the order's operation.
Quasi judicial orders on Classification, Valuation and Cenvat Credit with recurring implications must be implemented prospectively if issued after due process and absent a stay on the order's operation; distinctions must be drawn between stays on recovery and stays on operation, and Commissioners may decide important recurring issues irrespective of monetary limits. Payment of duty under protest requires written notice to the Superintendent/Inspector, marking of documents, continuation while appeals subsist, and retention of amounts in receivables accounts to preserve refund claims.
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