Question of law on refund claims and Board orders under excise rules was referred to the High Court.

A reference under Section 35G of the Central Excises & Salt Act, 1944 was considered on whether a question of law arose from the Tribunal's order. The dispute concerned the effect of a Board order issued under Rule 8(2) of the Central Excise Rules, 1944 and the related refund claim for earlier clearances. On that basis, the Tribunal treated the matter as involving a referable question of law and found it fit for reference to the High Court. The question was accordingly referred.

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Issues: Whether the question of law arising from the Tribunal's order should be referred to the High Court under Section 35G of the Central Excises & Salt Act, 1944.

Analysis: The application was considered on the basis that the dispute involved the effect of the Board's order issued under Rule 8(2) of the Central Excise Rules, 1944 and the consequent refund claim in relation to clearances made earlier. The Tribunal concluded that a question of law did arise from its order and that it was fit for reference to the High Court.

Conclusion: The question was referred to the High Court.

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