https://www.taxtmi.com/caselaws?id=105771 An unchallenged classification order approved by the department attains finality and remains operative until set aside in statutory appeal. A refund application cannot be used to reopen that determination, because the assessee must first challenge the appealable classification order through the prescribed remedy. Payment under protest may affect limitation for refund, but it does not make the underlying classification order void or non-operative. On that basis, the refund claim was held not maintainable and the objection based on payment under protest was rejected. en-us Fri, 25 Oct 2002 00:00:00 +0530 Wed, 07 Mar 2012 15:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105771 An unchallenged classification order approved by the department attains finality and remains operative until set aside in statutory appeal. A refund application cannot be used to reopen that determination, because the assessee must first challenge the appealable classification order through the prescribed remedy. Payment under protest may affect limitation for refund, but it does not make the underlying classification order void or non-operative. On that basis, the refund claim was held not maintainable and the objection based on payment under protest was rejected. Case-Laws Central Excise Fri, 25 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105771