Refund claim validity and limitation under Central Excise law treated as a mixed question of fact and law for reference.

A refund claim under the Central Excises and Salt Act, 1944 was examined on whether an application addressed to the Assistant Collector, but received by the Superintendent within six months and forwarded to the jurisdictional Assistant Collector after that period, could still qualify as a valid claim under Section 11B. The matter also concerned whether the issue should be referred to the High Court under Section 35G. The question was treated as a mixed question of fact and law, and it was referred to the High Court of Karnataka.

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Issues: Whether a refund application addressed to the Assistant Collector of Central Excise but received by the Superintendent within six months and forwarded to the jurisdictional Assistant Collector after the expiry of six months could be treated as a valid claim under Section 11B of the Central Excises and Salt Act, 1944, and whether the question should be referred to the High Court under Section 35G of that Act.

Outcome: The question was treated as a mixed question of fact and law and referred to the High Court of Karnataka.

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