2013 (9) TMI 848 - HC - Central Excise

Refund claim - Section 11B - Held that - The impugned order shows that claim of the petitioner has been declined being time barred. Such question as to whether the claim is time barred or not is a question of fact - Therefore, it should be decided by the Appellate Authority in the first instance rather than to invoke the writ jurisdiction of this Court - Decided against assessee.

Summary

The High Court dismissed the writ petition challenging the rejection of a refund claim by the Deputy Commissioner of Central Excise as time-barred. The Court stated that the question of whether the claim is time-barred is a factual issue to be decided by the Appellate Authority, not by invoking writ jurisdiction.