https://www.taxtmi.com/caselaws?id=167139 Section 35G is attracted only where the proceedings themselves require determination of a question relating to the rate of duty or value for assessment; a refund claim does not fall within that bar merely because it arises from an excise dispute, where classification was already settled and no fresh rate-of-duty issue arose. Section 11B was treated as procedural, so it applied to a refund claim filed after its commencement even though the duty had been paid earlier. The correspondence relied on was construed as capable of amounting to a valid protest, including on the classification dispute, and the reference was therefore maintainable. en-us Thu, 12 Jul 1984 00:00:00 +0530 Tue, 09 Dec 2014 12:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167139 Section 35G is attracted only where the proceedings themselves require determination of a question relating to the rate of duty or value for assessment; a refund claim does not fall within that bar merely because it arises from an excise dispute, where classification was already settled and no fresh rate-of-duty issue arose. Section 11B was treated as procedural, so it applied to a refund claim filed after its commencement even though the duty had been paid earlier. The correspondence relied on was construed as capable of amounting to a valid protest, including on the classification dispute, and the reference was therefore maintainable. Case-Laws Central Excise Thu, 12 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167139