Final duty demand cannot be reopened through refund when the underlying order has attained finality.

Refund of duty paid in compliance with an unchallenged and final order in original is not maintainable, because allowing such refund would reopen a concluded duty liability. The text notes that the assessee did not pursue an effective appeal against the dismissal of its challenge on limitation, so the demand-confirming order attained finality. In these circumstances, the refund claim could not succeed unless the underlying assessment or demand was first set aside or altered. The issue was therefore decided against the assessee and in favour of the Revenue.

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Issues: Whether refund of duty paid pursuant to an order in original could be claimed when the order had attained finality and was not successfully challenged.

Analysis: The duty in question was paid after the order in original had been passed. The respondent did not file an effective appeal against the dismissal of its challenge on limitation, and the order confirming the demand therefore attained finality. Once an order determining duty liability has become final, refund of the amount paid in compliance with that order would amount to reopening a concluded issue. The cited authorities were treated as supporting the principle that refund is not maintainable unless the underlying assessment or duty demand is first challenged and altered.

Conclusion: The refund claim was not maintainable, and the issue was decided against the assessee and in favour of the Revenue.

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