https://www.taxtmi.com/caselaws?id=44918 Where the classification of umbrella cloth as waterproof cloth had already been accepted and was no longer legitimately disputable, a duty demand founded on the contrary classification could not be sustained, and the challenge to its quashing failed. The refund claims, however, required fresh examination by the Assistant Commissioner under the amended Section 11B of the Central Excises and Salt Act, 1944 and the governing law on excise refund. The duty demand was therefore set aside, while the refund-related matters were remitted for reconsideration under the amended statutory scheme. en-us Thu, 24 Jul 1997 00:00:00 +0530 Wed, 07 Jul 2010 10:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44918 Where the classification of umbrella cloth as waterproof cloth had already been accepted and was no longer legitimately disputable, a duty demand founded on the contrary classification could not be sustained, and the challenge to its quashing failed. The refund claims, however, required fresh examination by the Assistant Commissioner under the amended Section 11B of the Central Excises and Salt Act, 1944 and the governing law on excise refund. The duty demand was therefore set aside, while the refund-related matters were remitted for reconsideration under the amended statutory scheme. Case-Laws Central Excise Thu, 24 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44918