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<h1>Circular Mandates Prospective Implementation of Quasi-Judicial Orders on Classification, Valuation, and Cenvat Credit; Clarifies Stay Impact.</h1> The circular addresses the prospective implementation of quasi-judicial orders in cases with recurring implications related to classification, valuation, and Cenvat Credit. It mandates that such orders, decided by adjudicating authorities following natural justice, be implemented prospectively unless stayed. Commissioners may decide significant assessment issues regardless of monetary limits. The circular clarifies that stays on arrears recovery do not prevent prospective implementation. It outlines procedures for paying duty under protest, allowing assessees to maintain refund claims without unjust enrichment. Field formations are instructed to adhere strictly to these guidelines.