https://www.taxtmi.com/caselaws?id=47550 A retrospective validating amendment can override the earlier rule that approval of a classification list barred recovery of differential duty. The text notes that the Tribunal had relied on Cotspun to hold that no reopening was permissible after approval, but the later statutory amendment with retrospective effect from 17-11-1980 was held valid, removing the legal basis for that objection. As a result, the limitation and approved-classification-list objections did not survive, and the matter was remanded for fresh consideration on merits. en-us Thu, 15 Dec 2005 00:00:00 +0530 Mon, 21 Apr 2014 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47550 A retrospective validating amendment can override the earlier rule that approval of a classification list barred recovery of differential duty. The text notes that the Tribunal had relied on Cotspun to hold that no reopening was permissible after approval, but the later statutory amendment with retrospective effect from 17-11-1980 was held valid, removing the legal basis for that objection. As a result, the limitation and approved-classification-list objections did not survive, and the matter was remanded for fresh consideration on merits. Case-Laws Central Excise Thu, 15 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47550