https://www.taxtmi.com/caselaws?id=75496 An amount deposited during investigation was held not to become a deposit under protest where the subsequent adjudication imposed penalty and expressly appropriated the sum, and the assessee accepted that order by paying the penalty without challenge. Once the appropriation order was not appealed, it attained finality and bound the parties. A refund claim could not be maintained by disregarding that unassailed adjudicatory appropriation, even if the assessee asserted that the payment was not duty or that the order was erroneous. The refund claim was therefore not maintainable, and the order directing refund was set aside. en-us Thu, 22 Nov 2007 00:00:00 +0530 Tue, 20 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75496 An amount deposited during investigation was held not to become a deposit under protest where the subsequent adjudication imposed penalty and expressly appropriated the sum, and the assessee accepted that order by paying the penalty without challenge. Once the appropriation order was not appealed, it attained finality and bound the parties. A refund claim could not be maintained by disregarding that unassailed adjudicatory appropriation, even if the assessee asserted that the payment was not duty or that the order was erroneous. The refund claim was therefore not maintainable, and the order directing refund was set aside. Case-Laws Central Excise Thu, 22 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75496