148. Correctness of assessment, etc., not to be questioned.-

148.  correctness  of  assessment,  etc.,  not  to  be  questioned.- 

In  any  claim  for refund under this chapter, it shall not be open to the claimant to question the correctness or validity of any assessment or other matter which has become final and conclusive or to ask for a review of the same, and the claimant shall not be entitled to any relief on any such issue raised except refund of the tax paid in excess.

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