https://www.taxtmi.com/caselaws?id=167072 A statutory refund claim arising from an exemption notification had to be pursued under the prescribed refund rule, and the claim was treated as validly made under that rule. On limitation, the applicable principle was that limitation is procedural, so an amended limitation rule governs refund proceedings commenced after the amendment, provided the claim was not already fully time-barred before the change. The reference was considered unnecessary because the issues were covered by settled law, and the Tribunal declined to send the questions to the High Court. en-us Fri, 29 Jun 1984 00:00:00 +0530 Fri, 05 Dec 2014 11:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167072 A statutory refund claim arising from an exemption notification had to be pursued under the prescribed refund rule, and the claim was treated as validly made under that rule. On limitation, the applicable principle was that limitation is procedural, so an amended limitation rule governs refund proceedings commenced after the amendment, provided the claim was not already fully time-barred before the change. The reference was considered unnecessary because the issues were covered by settled law, and the Tribunal declined to send the questions to the High Court. Case-Laws Central Excise Fri, 29 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167072