https://www.taxtmi.com/caselaws?id=108096 An approved and unchallenged classification list under Rule 173B operates as a quasi-judicial determination of classification before assessment, and that determination cannot be reopened indirectly through a refund claim. Where assessment has become final on the basis of such approval, an assessee seeking a different classification must challenge the classification order directly by appeal. A later approval of another classification list does not undo the earlier final assessment for the relevant period, so the refund claim was not maintainable and the refund direction could not stand. en-us Tue, 28 Mar 1995 00:00:00 +0530 Wed, 28 Mar 2012 17:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108096 An approved and unchallenged classification list under Rule 173B operates as a quasi-judicial determination of classification before assessment, and that determination cannot be reopened indirectly through a refund claim. Where assessment has become final on the basis of such approval, an assessee seeking a different classification must challenge the classification order directly by appeal. A later approval of another classification list does not undo the earlier final assessment for the relevant period, so the refund claim was not maintainable and the refund direction could not stand. Case-Laws Central Excise Tue, 28 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108096