https://www.taxtmi.com/caselaws?id=116411 Refund of customs duty based on a different tariff classification was held not maintainable where the original assessment was never challenged in accordance with law. Payment under protest did not by itself permit reopening the assessment in refund proceedings, because the assessee had acquiesced in the assessed classification and waived the right to contest it later. The legal bar against indirectly assailing an unchallenged assessment therefore applied, and the refund claim failed for want of a prior lawful challenge to the assessment. en-us Tue, 26 Jul 2005 00:00:00 +0530 Tue, 12 Jun 2012 12:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116411 Refund of customs duty based on a different tariff classification was held not maintainable where the original assessment was never challenged in accordance with law. Payment under protest did not by itself permit reopening the assessment in refund proceedings, because the assessee had acquiesced in the assessed classification and waived the right to contest it later. The legal bar against indirectly assailing an unchallenged assessment therefore applied, and the refund claim failed for want of a prior lawful challenge to the assessment. Case-Laws Central Excise Tue, 26 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116411