https://www.taxtmi.com/caselaws?id=44601 Reclassification notified through a trade notice under Section 37B operated prospectively from the notified date, so no demand could be sustained for any earlier period. Refund of duty already paid was governed by Section 11B, requiring the claimant to prove that the duty burden had not been passed on to consumers before refund could be granted. The decision therefore distinguishes between prospective application of the reclassification and the separate statutory conditions for refund of pre-paid duty. en-us Tue, 22 Jul 1997 00:00:00 +0530 Sat, 06 Dec 2025 00:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44601 Reclassification notified through a trade notice under Section 37B operated prospectively from the notified date, so no demand could be sustained for any earlier period. Refund of duty already paid was governed by Section 11B, requiring the claimant to prove that the duty burden had not been passed on to consumers before refund could be granted. The decision therefore distinguishes between prospective application of the reclassification and the separate statutory conditions for refund of pre-paid duty. Case-Laws Central Excise Tue, 22 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44601