https://www.taxtmi.com/caselaws?id=123921 An appealable adjudication order fixing annual capacity under Section 3A attains finality if not challenged by statutory appeal, and its correctness cannot later be reopened indirectly in a refund proceeding. The assessee had accepted the capacity determination and paid duty accordingly, so the refund claim was not maintainable insofar as it sought to assail that unchallenged order. The issue was decided against the assessee and in favour of the Revenue. en-us Mon, 28 Apr 2008 00:00:00 +0530 Thu, 07 Sep 2017 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123921 An appealable adjudication order fixing annual capacity under Section 3A attains finality if not challenged by statutory appeal, and its correctness cannot later be reopened indirectly in a refund proceeding. The assessee had accepted the capacity determination and paid duty accordingly, so the refund claim was not maintainable insofar as it sought to assail that unchallenged order. The issue was decided against the assessee and in favour of the Revenue. Case-Laws Central Excise Mon, 28 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123921