Customs refund claims cannot reopen an unchallenged classification assessment; prior lawful challenge is required before seeking refund.

Refund of customs duty based on a different tariff classification was held not maintainable where the original assessment was never challenged in accordance with law. Payment under protest did not by itself permit reopening the assessment in refund proceedings, because the assessee had acquiesced in the assessed classification and waived the right to contest it later. The legal bar against indirectly assailing an unchallenged assessment therefore applied, and the refund claim failed for want of a prior lawful challenge to the assessment.

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Issues: Whether refund of customs duty could be claimed without first challenging the assessment and classification made by the assessing authority.

Analysis: The imported goods were assessed to duty under one tariff heading and duty was paid under protest, but the assessment itself was never challenged in accordance with law. In such circumstances, a subsequent refund claim based on a different classification could not be entertained, as the assessee had acquiesced in the assessment and waived the right to question it. The bar against reopening an unchallenged assessment applied to the refund claims.

Conclusion: The refund claims were not maintainable and the classification challenge could not be raised in refund proceedings.

Final Conclusion: The Revenue succeeded, the refund orders were set aside, and the assessee's refund claim failed for want of a prior lawful challenge to the assessment.

Ratio Decidendi: A refund of customs duty cannot be claimed on the basis of a classification dispute unless the underlying assessment has first been challenged and set aside in accordance with law.

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