https://www.taxtmi.com/caselaws?id=91928 A reference application under Rule 57G failed because the Tribunal had already found that the required inputs declaration was filed and that the department knew the relevant facts. On that factual basis, merely rephrasing the grievance as a question of law did not create a substantial question of law or show non-application of mind. The matter was distinguished from a refund dispute under Section 11B, since this case concerned an actual declaration rather than an informal communication. The reference application was therefore not entertained and was dismissed. en-us Tue, 27 Jul 1999 00:00:00 +0530 Fri, 21 Oct 2011 18:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91928 A reference application under Rule 57G failed because the Tribunal had already found that the required inputs declaration was filed and that the department knew the relevant facts. On that factual basis, merely rephrasing the grievance as a question of law did not create a substantial question of law or show non-application of mind. The matter was distinguished from a refund dispute under Section 11B, since this case concerned an actual declaration rather than an informal communication. The reference application was therefore not entertained and was dismissed. Case-Laws Central Excise Tue, 27 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91928