https://www.taxtmi.com/caselaws?id=73108 A reference to the High Court must be confined to a specific question of law arising from and dealt with in the impugned order; a broad challenge or an issue not canvassed in the appeal will not be referred. Applying that principle, the general first question was rejected as insufficiently specific, and the fourth question was declined because the supporting Special Bench point had not been argued or considered below. The refund dispute under Rule 11 of the Central Excise Rules, 1944 was narrowed into one consolidated question on whether the declaration date was the relevant date for refund claims, and only that reformulated issue was referred. en-us Mon, 23 Dec 1985 00:00:00 +0530 Sat, 28 May 2011 10:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73108 A reference to the High Court must be confined to a specific question of law arising from and dealt with in the impugned order; a broad challenge or an issue not canvassed in the appeal will not be referred. Applying that principle, the general first question was rejected as insufficiently specific, and the fourth question was declined because the supporting Special Bench point had not been argued or considered below. The refund dispute under Rule 11 of the Central Excise Rules, 1944 was narrowed into one consolidated question on whether the declaration date was the relevant date for refund claims, and only that reformulated issue was referred. Case-Laws Central Excise Mon, 23 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73108