https://www.taxtmi.com/caselaws?id=92599 A dispute over whether duty was paid under protest, supported by a protest letter and subsequent approval of the classification list, was treated as a factual issue rather than a legal one. The Tribunal held that under Section 35G of the Central Excise Act, 1944, only a question of law arising from the final order can be referred to the High Court. Because the controversy turned on the factual character of the payment and not on interpretation of law, no referable question of law arose and the reference application was rejected. en-us Fri, 29 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 17:33:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92599 A dispute over whether duty was paid under protest, supported by a protest letter and subsequent approval of the classification list, was treated as a factual issue rather than a legal one. The Tribunal held that under Section 35G of the Central Excise Act, 1944, only a question of law arising from the final order can be referred to the High Court. Because the controversy turned on the factual character of the payment and not on interpretation of law, no referable question of law arose and the reference application was rejected. Case-Laws Central Excise Fri, 29 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92599