Finality of approved classification lists barred refund claim; unchallenged classification and delay defeated the assessee's demand.

Approved classification lists that were never appealed attained finality, so the assessee could not reopen the levy in refund proceedings on the basis of an asserted protest payment. The Tribunal treated the unchallenged approvals classifying the goods under Heading 87.04 as binding for the period covered, and held that a subsequent refund claim could not override that settled classification. It also found the refund application to be filed beyond the permissible time, so the claim was barred by limitation. The refund was therefore held not maintainable, with the result favouring Revenue.

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Issues: Whether the refund claim was maintainable in view of the approved classification lists and whether it was barred by limitation.

Analysis: The claim for refund was founded on the assertion that duty had been paid under protest and that the assessee was entitled to refund notwithstanding the earlier classification. The record showed, however, that after the alleged protest the assessee filed several classification lists classifying the goods under Heading 87.04, those lists were approved by the competent authority, and no appeal was filed against the approvals. In such a situation, the approved classification lists attained finality and the levy made on that basis could not later be reopened in refund proceedings. The Tribunal also noted that the refund application was filed long after the relevant period and that the plea based on protest did not displace the legal effect of the unchallenged approvals.

Conclusion: The refund claim was not maintainable and was barred by limitation. The finding was against the assessee and in favour of Revenue.

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