https://www.taxtmi.com/caselaws?id=42942 A reference was sought on whether the Tribunal's order gave rise to a question of law and whether a formal request for set-off had to be made within the prescribed time for refund under Rule 11 or section 11B. The High Court treated that legal controversy as arising from the Tribunal's order and considered it fit for reference because the dispute turned on the statutory time limit and the requirement of a formal request. It directed the Tribunal to state the case and refer the question for decision. en-us Fri, 14 Dec 1990 00:00:00 +0530 Tue, 15 Jun 2010 11:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42942 A reference was sought on whether the Tribunal's order gave rise to a question of law and whether a formal request for set-off had to be made within the prescribed time for refund under Rule 11 or section 11B. The High Court treated that legal controversy as arising from the Tribunal's order and considered it fit for reference because the dispute turned on the statutory time limit and the requirement of a formal request. It directed the Tribunal to state the case and refer the question for decision. Case-Laws Central Excise Fri, 14 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42942