https://www.taxtmi.com/caselaws?id=97184 An unchallenged assessment order attaining finality cannot be reopened through refund proceedings to seek a different classification of imported goods. Where duty was paid without protest and no appeal was filed, the accepted classification remains binding, and a refund claim cannot operate as an indirect challenge to that assessment. As the exemption notification depended on an alternative classification inconsistent with the final assessment, the claim for exemption could not be examined in refund proceedings. The refund claim was therefore not maintainable to the extent it sought to disturb the concluded assessment and classification. en-us Mon, 23 Jul 2001 00:00:00 +0530 Sat, 14 Jan 2012 12:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97184 An unchallenged assessment order attaining finality cannot be reopened through refund proceedings to seek a different classification of imported goods. Where duty was paid without protest and no appeal was filed, the accepted classification remains binding, and a refund claim cannot operate as an indirect challenge to that assessment. As the exemption notification depended on an alternative classification inconsistent with the final assessment, the claim for exemption could not be examined in refund proceedings. The refund claim was therefore not maintainable to the extent it sought to disturb the concluded assessment and classification. Case-Laws Customs Mon, 23 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97184