https://www.taxtmi.com/caselaws?id=74302 A revised classification list filed with effect from 26-5-1982 could not be applied retrospectively to deny refund for the earlier period, so the adverse finding on pre-effective-date refunds was set aside. Storage of resin was not a valid precondition for duty payment at the resin stage where resin was an intermediate product consumed within an integrated manufacturing process, and separate storage was not required. The impugned findings on retrospectivity and storage were vacated, leaving the assessee entitled to pursue refund relief for the earlier period in accordance with law. en-us Thu, 12 Jan 1989 00:00:00 +0530 Wed, 08 Jun 2011 10:45:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74302 A revised classification list filed with effect from 26-5-1982 could not be applied retrospectively to deny refund for the earlier period, so the adverse finding on pre-effective-date refunds was set aside. Storage of resin was not a valid precondition for duty payment at the resin stage where resin was an intermediate product consumed within an integrated manufacturing process, and separate storage was not required. The impugned findings on retrospectivity and storage were vacated, leaving the assessee entitled to pursue refund relief for the earlier period in accordance with law. Case-Laws Central Excise Thu, 12 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74302