Finality of duty demand bars refund claim where the original order was not appealed and remained operative.

Refund of duty paid on sodium rosinate was held inadmissible because the original duty demand order had not been appealed and had attained finality. Duty paid under a final and operative order cannot be treated as wrongly paid merely because a different view is later taken in another matter involving the same product. The determinative point was not the product's marketability, but the binding effect of the unchallenged assessment order. On that basis, the refund claim failed and the dismissal was sustained.

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Issues: Whether refund of duty paid on sodium rosinate was admissible when the original duty demand had attained finality because it was not appealed.

Analysis: The dispute was not confined to the marketability of sodium rosinate. The decisive factor was that the Assistant Collector's order confirming duty had not been challenged and had therefore become final. Duty paid in pursuance of a final and operative order cannot be treated as wrongly paid merely because a different view was taken in another matter concerning the same product.

Conclusion: Refund was not admissible. The appeal failed and the dismissal of the refund claim was sustained.

Ratio Decidendi: Where a duty demand order is not appealed and attains finality, duty paid under that order is not refundable on the ground that the product may otherwise be non-dutiable.

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