https://www.taxtmi.com/caselaws?id=73069 Applicability of repealed Rule 11 read with Rule 173-J versus amended Rule 11 to a refund claim raised a referable question of law. The issue concerned whether the right to refund arose when duty was paid under the repealed rules or whether the amended provision governed a claim filed after its commencement; this question was referred to the High Court. No reference was made on whether the authorities lacked power to grant refund, because that point had already been settled by an earlier Division Bench decision. en-us Mon, 09 Apr 1984 00:00:00 +0530 Thu, 26 May 2011 18:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73069 Applicability of repealed Rule 11 read with Rule 173-J versus amended Rule 11 to a refund claim raised a referable question of law. The issue concerned whether the right to refund arose when duty was paid under the repealed rules or whether the amended provision governed a claim filed after its commencement; this question was referred to the High Court. No reference was made on whether the authorities lacked power to grant refund, because that point had already been settled by an earlier Division Bench decision. Case-Laws Central Excise Mon, 09 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73069