Statutory refund claims follow the prescribed refund rule, and amended limitation provisions apply to later refund proceedings.

A statutory refund claim arising from an exemption notification had to be pursued under the prescribed refund rule, and the claim was treated as validly made under that rule. On limitation, the applicable principle was that limitation is procedural, so an amended limitation rule governs refund proceedings commenced after the amendment, provided the claim was not already fully time-barred before the change. The reference was considered unnecessary because the issues were covered by settled law, and the Tribunal declined to send the questions to the High Court.

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Issues: Whether a refund claim arising from a statutory exemption notification was required to be made only under Rule 11 of the Central Excise Rules, 1944, and whether the limitation period applicable was the one in force on the date of filing of the refund application or the one in force on the date of payment of duty.

Analysis: The right to seek refund was held to arise from the statute and from the exemption notification, and a statutory refund claim under the Central Excises and Salt Act, 1944 could be maintained only in accordance with Rule 11. The claim had in fact been made under that rule, and the question was therefore treated as settled by the existing legal position. On limitation, the governing principle applied was that limitation is procedural in character and a procedural amendment operates on proceedings instituted after its commencement. Since the amended Rule 11 had come into force before the refund claim became time-barred in full, the application had to be governed by the limitation then in force.

Conclusion: Both proposed questions were answered against the applicant. The reference was held to be unnecessary because the issues were covered by settled law.

Final Conclusion: The Tribunal declined to refer the questions to the High Court and refused to entertain the reference application.

Ratio Decidendi: A statutory refund claim must conform to the prescribed refund rule, and an amendment to limitation governing a procedural remedy applies to refund proceedings instituted after the amendment, subject to any accrued bar already completed before the change.

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