https://www.taxtmi.com/caselaws?id=72308 In a reference proceeding, only a specific question of law arising from the order and not already covered or merely general in nature is fit to be referred to the High Court. The Tribunal treated one proposed question as too general to constitute a distinct question of law, ignored a cited decision not placed before it in the earlier appeal, and treated an overlapping point as already covered. The surviving issue was consolidated and referred: whether the date of declaration is the relevant date for a refund claim under Rule 11 of the Central Excise Rules, 1944. en-us Fri, 01 Nov 1985 00:00:00 +0530 Wed, 18 May 2011 13:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72308 In a reference proceeding, only a specific question of law arising from the order and not already covered or merely general in nature is fit to be referred to the High Court. The Tribunal treated one proposed question as too general to constitute a distinct question of law, ignored a cited decision not placed before it in the earlier appeal, and treated an overlapping point as already covered. The surviving issue was consolidated and referred: whether the date of declaration is the relevant date for a refund claim under Rule 11 of the Central Excise Rules, 1944. Case-Laws Central Excise Fri, 01 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72308