Writ petition challenging refund rejection dismissed due to timeliness issue falling under Appellate Authority's jurisdiction.

The High Court dismissed the writ petition challenging the rejection of a refund claim as time-barred by the Deputy Commissioner of Central Excise, stating that the issue of timeliness is a factual matter for the Appellate Authority, not within the purview of writ jurisdiction.

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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.

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