https://www.taxtmi.com/caselaws?id=183253 Duty paid at the correct rate when molasses was stored defeated the refund claim under Section 11B of the Central Excise Act, because the Tribunal's conclusion on the payment rate was a pure finding of fact. The High Court held that a later variation in the duty rate did not change the material fact that the applicable duty had been correctly paid at the time of storage. Since no substantial question of law arose from that factual determination, the Court declined to reappraise the evidence and dismissed the appeal, leaving no basis for refund. en-us Tue, 17 Feb 2009 00:00:00 +0530 Thu, 02 Jun 2016 18:17:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183253 Duty paid at the correct rate when molasses was stored defeated the refund claim under Section 11B of the Central Excise Act, because the Tribunal's conclusion on the payment rate was a pure finding of fact. The High Court held that a later variation in the duty rate did not change the material fact that the applicable duty had been correctly paid at the time of storage. Since no substantial question of law arose from that factual determination, the Court declined to reappraise the evidence and dismissed the appeal, leaving no basis for refund. Case-Laws Central Excise Tue, 17 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183253