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    <title>2004 (3) TMI 73 - HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH</title>
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    <description>A reference question was raised on whether interest under Section 11BB of the Central Excises and Salt Act, 1944 applies to refund of a pre-deposit made under Section 35F for pursuing a statutory appeal. The Court found that a question of law arose and, instead of deciding the merits, directed the Tribunal to draw up the statement of facts for reference to the High Court. The issue therefore remained open for opinion by the High Court and was not finally answered in the document.</description>
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      <description>A reference question was raised on whether interest under Section 11BB of the Central Excises and Salt Act, 1944 applies to refund of a pre-deposit made under Section 35F for pursuing a statutory appeal. The Court found that a question of law arose and, instead of deciding the merits, directed the Tribunal to draw up the statement of facts for reference to the High Court. The issue therefore remained open for opinion by the High Court and was not finally answered in the document.</description>
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