ORDER Venkataswami, J. 1. This application under Section 35G of the Central Excises and Salt Act, 1944 is for a direction to the Customs, Excise and Gold (Control) Appellate Tribunal to state the case and refer the question of law raised before it for the decision of this Court. Earlier an application filed under Section 35C(7) of the Act for referring the questions of law was rejected by the Tribunal. Hence the present application. 2. After hearing the learned counsel Mr. V. Ramachandran for the applicant and Mr. Jayachandran for the Revenue, we are satisfied for the following question of law arises out of the order of the Tribunal. We, therefore, direct the Tribunal to state the case and refer the following question of law for decision of this Court : Whether on the facts and in the circumstances of the case, the Tribunal is right in law and in holding that a formal request for set off is necessary within the time prescribed under Rule 11 or Section 11B of the Act and that the applicant having not made such a request within the said time and consequently is not eligible for the refund ?