(1) THIS appeal arises out of the High Courts decision in W. P. No. 345/72 which related to demand of Rs.3.23lakhs as duty for the period 1/4/1968 to 23/10/1968. That demand has been quashed by the High Court on the basis of classification of goods, i.e., umbrella cloth as waterproof and not water repellent cloth. This classification can not legitimately be disputed by the Department. This being so, there is no merit in this appeal. (2) CONSEQUENTLY, this appeal is dismissed. Civil Appeal No. 3134 of 1986 (3) THIS appeal arises out of the High Courts judgment allowing the respondents appeal in respect of a claim for refund of Rs. 4.95 lakhs for the duty paid during the period between 24/10/1968 and 30/6/1969. This matter would be governed by the decision of this Court in Mafatlal Industries Ltd. v. Union of India, 1997 (89) ELT 247 (SC) and Format Order indicated in 1997 (90) ELT 260 (SC). The matter is, therefore, to go back to the concerned Assistant Commissioner for a fresh decision of the claim for refund in accordance with the decision of this Court in Mafatlal (supra) and the abovesaid Format order in terms of the amended Section 11 -B of the Act. (4) FOR the aforesaid reason, the appeal is allowed in the above manner. The impugned judgment of the High Court is set aside and the matter is remitted to the concerned Assistant Commissioner, Central Excise, for fresh decision as indicated above. Civil Appeal No. 3135 of 1986 (5) THIS appeal arises out of the High Courts judgment allowing the respondents appeal in respect of a claim for refund of Rs. 15,17,886.60 p. for the duty paid during the period between January 1972 and 1/3/1972 to 28/3/1974. This matter would be governed by the decision of this Court in Mafatlal industries Ltd. v. Union of India, 1997. The matter is, therefore, to go back to the concerned Assistant Commissioner for a fresh decision of the claim for the refund in accordance with the decision of this Court in Mafatlal (supra) and the abovesaid Format Order in terms of the amended Section 11-B of the Act. (6) FOR the aforesaid reason, the appeal is allowed in the above manner. (6) FOR the aforesaid reason, the appeal is allowed in the above manner. The impugned judgment of the High Court is set aside and the matter is remitted to the concerned Assistant Commissioner, Central Excise, for a fresh decision as indicated above.