https://www.taxtmi.com/caselaws?id=42907 A refund claim under Section 11B of the Central Excises and Salt Act, 1944 was held to be barred by limitation where the application was filed beyond the prescribed time, and the statutory authority was bound to reject it. A further claim that excise duty had been paid on post-manufacturing expenses raised disputed questions of fact and liability, which could not be resolved in writ jurisdiction and required proper civil adjudication. The refund was therefore not granted in the writ petition, and the challenge to the rejection order failed. en-us Thu, 15 Nov 1990 00:00:00 +0530 Tue, 15 Jun 2010 10:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42907 A refund claim under Section 11B of the Central Excises and Salt Act, 1944 was held to be barred by limitation where the application was filed beyond the prescribed time, and the statutory authority was bound to reject it. A further claim that excise duty had been paid on post-manufacturing expenses raised disputed questions of fact and liability, which could not be resolved in writ jurisdiction and required proper civil adjudication. The refund was therefore not granted in the writ petition, and the challenge to the rejection order failed. Case-Laws Central Excise Thu, 15 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42907