https://www.taxtmi.com/caselaws?id=72461 Questions proposed for reference were examined issue by issue, and the broad challenge to the correctness of the appellate order was rejected as too general to be referable. Questions based on a later Special Bench decision were also declined because that decision had not been cited or considered in the appeal before the Tribunal. The surviving controversy was reframed into a single specific legal issue: whether the date of declaration is the relevant date for refund claims under Rule 11. Only that limited question was referred to the High Court, while the remaining proposed questions were refused. en-us Wed, 23 Jan 1985 00:00:00 +0530 Thu, 19 May 2011 16:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72461 Questions proposed for reference were examined issue by issue, and the broad challenge to the correctness of the appellate order was rejected as too general to be referable. Questions based on a later Special Bench decision were also declined because that decision had not been cited or considered in the appeal before the Tribunal. The surviving controversy was reframed into a single specific legal issue: whether the date of declaration is the relevant date for refund claims under Rule 11. Only that limited question was referred to the High Court, while the remaining proposed questions were refused. Case-Laws Central Excise Wed, 23 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72461