https://www.taxtmi.com/caselaws?id=93246 Questions relating to excise duty liability, rate of duty, and interpretation of an exemption or refund notification are not referable to the High Court under the reference provision where the statute excludes such matters and provides a separate appellate route. Because the dispute centred on duty on the goods and a refund claim based on Notification No. 113/85, the Tribunal applied the statutory bar under the Central Excise Act and held that the reference remedy was unavailable. The reference application was therefore rejected as not maintainable. en-us Mon, 03 Jan 2000 00:00:00 +0530 Wed, 09 Nov 2011 12:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93246 Questions relating to excise duty liability, rate of duty, and interpretation of an exemption or refund notification are not referable to the High Court under the reference provision where the statute excludes such matters and provides a separate appellate route. Because the dispute centred on duty on the goods and a refund claim based on Notification No. 113/85, the Tribunal applied the statutory bar under the Central Excise Act and held that the reference remedy was unavailable. The reference application was therefore rejected as not maintainable. Case-Laws Central Excise Mon, 03 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93246