https://www.taxtmi.com/caselaws?id=34044 Refund of duty paid in compliance with an unchallenged and final order in original is not maintainable, because allowing such refund would reopen a concluded duty liability. The text notes that the assessee did not pursue an effective appeal against the dismissal of its challenge on limitation, so the demand-confirming order attained finality. In these circumstances, the refund claim could not succeed unless the underlying assessment or demand was first set aside or altered. The issue was therefore decided against the assessee and in favour of the Revenue. en-us Mon, 15 Sep 2008 00:00:00 +0530 Tue, 07 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34044 Refund of duty paid in compliance with an unchallenged and final order in original is not maintainable, because allowing such refund would reopen a concluded duty liability. The text notes that the assessee did not pursue an effective appeal against the dismissal of its challenge on limitation, so the demand-confirming order attained finality. In these circumstances, the refund claim could not succeed unless the underlying assessment or demand was first set aside or altered. The issue was therefore decided against the assessee and in favour of the Revenue. Case-Laws Central Excise Mon, 15 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34044