https://www.taxtmi.com/caselaws?id=95311 A refund claim was held not maintainable where the assessee had not appealed against the assessment or classification reflected in the bill of entry. The Tribunal applied the principle that an appealable adjudication order, once left unchallenged through the statutory appellate remedy, cannot later be questioned indirectly through a refund application on the basis that the original assessment was wrong. As the alleged error lay in the unassailed assessment and classification, the refund route could not be used to reopen that determination, and the appeal failed. en-us Thu, 07 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 11:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95311 A refund claim was held not maintainable where the assessee had not appealed against the assessment or classification reflected in the bill of entry. The Tribunal applied the principle that an appealable adjudication order, once left unchallenged through the statutory appellate remedy, cannot later be questioned indirectly through a refund application on the basis that the original assessment was wrong. As the alleged error lay in the unassailed assessment and classification, the refund route could not be used to reopen that determination, and the appeal failed. Case-Laws Customs Thu, 07 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95311