1. Heard. This is an application under Section 35G(3) of Central Excise Act, 1944. After having heard the learned Counsel of the parties, we direct the Custom, Excise and Gold (Control) Appellate Tribunal to refer the following question for opinion to this Court :-
“Whether Section 11B of the Central Excise Act, as amended, applies to cases
where though an order has been passed directing refund, implementation of
the order is pending?”
2. This application stands disposed of.