Finalised assessment cannot be challenged collaterally through refund proceedings, leaving the education cess refund claim untenable.

Refund of education cess was held not maintainable where the disputed levy arose from a final assessment order that had not been challenged. The assessment of the imported consignments was initially provisional and later finalised, but once the final assessment created a concluded lis and resulted in a decision adverse to the importer, the importer could not question that assessment collaterally through a refund proceeding. The tribunal applied the principle that a finalised assessment must be directly challenged if its correctness is disputed. On those facts, the refund claim failed.

---

---

Issues: Whether refund of education cess was maintainable without challenging the final assessment order.

Analysis: The assessment of the imported consignments was initially provisional and was later finalised. The disputed amount arose from the final assessment, which created a lis between the appellant and the Revenue and culminated in a decision against the appellant. Since that final assessment order was not challenged, the refund claim could not be entertained. The principle that a concluded assessment cannot be questioned collaterally in a refund proceeding was therefore applicable on the facts.

Conclusion: The refund claim was not maintainable and the appeal failed.

---