https://www.taxtmi.com/caselaws?id=45478 An appealable classification order attains finality if not challenged in the prescribed appellate hierarchy, and that finality cannot be defeated by invoking refund proceedings under Rule 11. The refund remedy operates within the statutory scheme of adjudication and appeal, so it cannot be used to reopen the correctness of an unappealed classification decision. Because classification directly affects levy and collection of duty, allowing collateral challenge would undermine the appellate structure and certainty in duty administration. The assessee was therefore barred from assailing the classification indirectly in refund proceedings, and the contrary view was unsustainable. en-us Fri, 04 Aug 2000 00:00:00 +0530 Tue, 07 Oct 2025 09:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45478 An appealable classification order attains finality if not challenged in the prescribed appellate hierarchy, and that finality cannot be defeated by invoking refund proceedings under Rule 11. The refund remedy operates within the statutory scheme of adjudication and appeal, so it cannot be used to reopen the correctness of an unappealed classification decision. Because classification directly affects levy and collection of duty, allowing collateral challenge would undermine the appellate structure and certainty in duty administration. The assessee was therefore barred from assailing the classification indirectly in refund proceedings, and the contrary view was unsustainable. Case-Laws Central Excise Fri, 04 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45478