https://www.taxtmi.com/caselaws?id=73339 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. en-us Fri, 26 Jul 1985 00:00:00 +0530 Tue, 31 May 2011 12:09:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73339 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. Case-Laws Central Excise Fri, 26 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73339