https://www.taxtmi.com/caselaws?id=87663 The Tribunal rejected the department's reference application concerning a refund claim, emphasizing that it did not raise a significant point of law for High Court referral. The Tribunal clarified that the reference under Section 35G of the Act is limited to matters unrelated to duty rate or goods value determination. A Member expressed dissatisfaction with the Collector's handling of the reference, stressing the need for proper procedures and understanding of legal provisions by senior officers. en-us Thu, 27 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 14:59:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87663 The Tribunal rejected the department's reference application concerning a refund claim, emphasizing that it did not raise a significant point of law for High Court referral. The Tribunal clarified that the reference under Section 35G of the Act is limited to matters unrelated to duty rate or goods value determination. A Member expressed dissatisfaction with the Collector's handling of the reference, stressing the need for proper procedures and understanding of legal provisions by senior officers. Case-Laws Central Excise Thu, 27 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87663