1987 (2) TMI 226

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.... Respondents. [Order]. - Along with the captioned two applications for making reference to the High Court purporting to be under Section 130 of the Customs Act, the applicants have also moved separate applications for condonation of delay of more than two months in filing the reference applications in question on the ground that the delay was not intentional and the issue involved is of public ....

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....equire the Appellate Tribunal to refer to the High Court any question of law arising out of such order and subject to the other provisions contained in the Section, the Appellate Tribunal shall drew up a statement of the case and refer it to the High Court. Proviso to that Section also provides that the Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause....

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....red to with advantage. In that case this Tribunal after setting out the various judgments held that for the refund of any duty of excise paid by the assessee the time-limit under the Excise Law will prevail and the general Law of Limitation would not be attracted. This order was taken up in appeal by M/s Miles India Limited before the Hon'ble Supreme Court [Miles India Limited v. The Assistant Col....