No, they didn't!
There are many types of taxes that ECIG may have paid, among them are property taxes, payroll taxes and sales taxes. There is no refund associated with those types of taxes for ECIG, GE or anyone else unless an error was made in the computation of them.
The taxes you see listed as an expense are most likely sales tax. There will be no refund
ECIG does not pay income taxes (at least not in the US) until they make a profit. Since they don't pay them, they can't get a refund for over payment.
The amount you see listed on the 10Q as a tax benefit is an amount that can be applied against future income taxes and is determined by losses to date and shareholder turnover.
They subtract their write offs (expenses), such as interest, depreciation, etc against their gross profit to determine their income. If that is a negative number, they don't have any income tax to pay.
And the market cap has nothing to do with the amount of taxes you pay.