https://www.taxtmi.com/caselaws?id=167453 A reference under section 35G lies only where the Tribunal's order gives rise to a real question of law; an alleged error that was not actually canvassed or considered does not by itself create a referable issue. The commentary notes that a claimed mistake on limitation or condonation of delay in a rebate claim was treated as insufficient to justify High Court reference, and that appellate statutory tribunals may validly exercise condonation powers where the adjudicating authority had such discretion. It also states that retrospective application of procedural limitation amendments will not be presumed where vested or accrued rights are affected unless the statute clearly so provides. The reference application was rejected. en-us Thu, 16 May 1985 00:00:00 +0530 Sat, 20 Dec 2014 12:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167453 A reference under section 35G lies only where the Tribunal's order gives rise to a real question of law; an alleged error that was not actually canvassed or considered does not by itself create a referable issue. The commentary notes that a claimed mistake on limitation or condonation of delay in a rebate claim was treated as insufficient to justify High Court reference, and that appellate statutory tribunals may validly exercise condonation powers where the adjudicating authority had such discretion. It also states that retrospective application of procedural limitation amendments will not be presumed where vested or accrued rights are affected unless the statute clearly so provides. The reference application was rejected. Case-Laws Central Excise Thu, 16 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167453