https://www.taxtmi.com/caselaws?id=95760 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. en-us Wed, 25 Oct 2000 00:00:00 +0530 Wed, 14 Dec 2011 17:22:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95760 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. Case-Laws Central Excise Wed, 25 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95760