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of <h1>Writ petition challenging refund rejection dismissed due to timeliness issue falling under Appellate Authority's jurisdiction.</h1> The High Court dismissed the writ petition challenging the rejection of a refund claim as time-barred by the Deputy Commissioner of 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. 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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