https://www.taxtmi.com/caselaws?id=81310 Refund of excise duty could not be used to reopen an approved and unchallenged classification list or to obtain retrospective benefit of an exemption notification. Where duty was paid without protest and the assessee had not established entitlement to the earlier exemption on the facts pleaded, Section 11B did not permit indirect reclassification for the disputed period; the exemption operated only from its effective date, so refund was admissible only from that date. en-us Fri, 03 May 1991 00:00:00 +0530 Thu, 23 Jun 2011 17:18:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81310 Refund of excise duty could not be used to reopen an approved and unchallenged classification list or to obtain retrospective benefit of an exemption notification. Where duty was paid without protest and the assessee had not established entitlement to the earlier exemption on the facts pleaded, Section 11B did not permit indirect reclassification for the disputed period; the exemption operated only from its effective date, so refund was admissible only from that date. Case-Laws Central Excise Fri, 03 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81310