https://www.taxtmi.com/caselaws?id=88315 Rule 57G(1) was interpreted to require not only filing a declaration but also obtaining acknowledgement of receipt before credit could be availed. Mere dispatch of the declaration by post was held insufficient, because the rule's language was treated as clear and unambiguous. The dispute also turned on factual proof of whether the declaration had actually been received, and that factual finding had already gone against the applicants. On that basis, no referable question of law arose and the reference application failed. en-us Tue, 20 Jan 1998 00:00:00 +0530 Fri, 16 Sep 2011 17:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88315 Rule 57G(1) was interpreted to require not only filing a declaration but also obtaining acknowledgement of receipt before credit could be availed. Mere dispatch of the declaration by post was held insufficient, because the rule's language was treated as clear and unambiguous. The dispute also turned on factual proof of whether the declaration had actually been received, and that factual finding had already gone against the applicants. On that basis, no referable question of law arose and the reference application failed. Case-Laws Central Excise Tue, 20 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88315