Judgment :- RAJU, J. These two references may be dealt with together since, they involve identical question of law, which has been referred to this Court for determination under Section 35G of the Central Excises and Salt Act, 1944 at the instance of the Collector of Central Excise. The question of law referred to our determination is as follows : "Whether in the facts and circumstances of the case, the date of declaration would be the relevant date for the purpose of claims of refund under Rule 11 of Central Excise Rules, 1944." 2.The common issues involved in these cases is whether the assessees filed their refund claims within time. The Central Excise Authorities approved the base clearance certificates according to which excise clearance has to be calculated after prolonged correspondence, and that excise clearance has started long time back and as a consequence of non-determination of their base clearance they had to pay difference of this excise clearance at normal rate. Thereafter, the respective assessees had filed their claims for refund of the excise duty paid by them as and when their base clearance were approved by the Central Excise Authorities. The base clearance was accorded after the expiry of the period of time limit for claiming refund. The Excise Authorities at the level of the Assistant Collector rejected the claim for refund as time barred; but, on further appeals before the Tribunal, the order of the Assistant Collector came to be reversed by the Tribunal taking the view that the benefit of exemption notification could not be availed of by the assessees, since the base clearances were determined by the concerned Central Excise authorities, the date of filing of the declaration in the prescribed form for determination of base clearance will be treated as the relevant date for staking their claim for refund and the claims for refund of excess but paid for the period of six months prior to this date and during the period subsequent to this date will be treated as made within time. Though, in respect of similar decisions of the Tribunal, the matter has been persuaded before the higher forums, including the Supreme Court, and the revenue, subsequently realising apparently the justness of the claim has resolved by its decision in Government of India, Ministry of Finance, Department of Revenue, Central Board of Revenue and Customs/F. No. 387/671/8, AU dated 3-4-1987 withdrawing the appeals filed by the Revenue before the Apex Court thereby conceding to the request of assessees in similar circumstances as the one under our consideration. 3.After hearing the learned Addl. Central Govt. Standing Counsel for the applicant, Mr. K. Jayachandran, and Mr. S. Shanmugam, learned Counsel for the respondents, we are of the view that in the light of the factual details and developments stated supra, the question referred in the above two cases for our decision has to be answered in the affirmative by holding that the date of declaration in the prescribed form for determination of base clearance will be the relevant date for purpose of clearance under refund under Rule 11 of the Central Excise Rules, 1944. No costs.