https://www.taxtmi.com/caselaws?id=100831 A refund claim cannot be used to question the correctness of an appealable customs assessment that was not challenged in appeal. Where the Bill of Entry had already been assessed on classification of imported rubber seals and no appeal was filed, the completed assessment remained binding. A later attempt to seek refund on the basis of a different classification could not reopen that assessment. The proper remedy was to challenge the assessment order directly, and not to assail it indirectly through refund proceedings. en-us Tue, 11 Dec 2001 00:00:00 +0530 Tue, 07 Feb 2012 12:44:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100831 A refund claim cannot be used to question the correctness of an appealable customs assessment that was not challenged in appeal. Where the Bill of Entry had already been assessed on classification of imported rubber seals and no appeal was filed, the completed assessment remained binding. A later attempt to seek refund on the basis of a different classification could not reopen that assessment. The proper remedy was to challenge the assessment order directly, and not to assail it indirectly through refund proceedings. Case-Laws Central Excise Tue, 11 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100831