https://www.taxtmi.com/caselaws?id=257724 The appellant's claim for a refund of excise duty was denied as the duty was found to have been voluntarily paid and not under protest, making Section 11B applicable. The CESTAT upheld the decision that the refund application was time-barred, rejecting the appellant's arguments. The High Court dismissed the appeal, emphasizing its limited jurisdiction to review factual findings, ultimately finding no legal question to consider and affirming the lower court's decision. en-us Wed, 04 Mar 2015 00:00:00 +0530 Thu, 01 Oct 2015 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257724 The appellant's claim for a refund of excise duty was denied as the duty was found to have been voluntarily paid and not under protest, making Section 11B applicable. The CESTAT upheld the decision that the refund application was time-barred, rejecting the appellant's arguments. The High Court dismissed the appeal, emphasizing its limited jurisdiction to review factual findings, ultimately finding no legal question to consider and affirming the lower court's decision. Case-Laws Central Excise Wed, 04 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257724