https://www.taxtmi.com/caselaws?id=233985 Approved classification lists that were never appealed attained finality, so the assessee could not reopen the levy in refund proceedings on the basis of an asserted protest payment. The Tribunal treated the unchallenged approvals classifying the goods under Heading 87.04 as binding for the period covered, and held that a subsequent refund claim could not override that settled classification. It also found the refund application to be filed beyond the permissible time, so the claim was barred by limitation. The refund was therefore held not maintainable, with the result favouring Revenue. en-us Thu, 07 Mar 2013 00:00:00 +0530 Thu, 07 Nov 2013 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233985 Approved classification lists that were never appealed attained finality, so the assessee could not reopen the levy in refund proceedings on the basis of an asserted protest payment. The Tribunal treated the unchallenged approvals classifying the goods under Heading 87.04 as binding for the period covered, and held that a subsequent refund claim could not override that settled classification. It also found the refund application to be filed beyond the permissible time, so the claim was barred by limitation. The refund was therefore held not maintainable, with the result favouring Revenue. Case-Laws Central Excise Thu, 07 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233985