Inzamam and Hair at The Oval Test

The PCB has already rejected a costs claim by the England and Wales Cricket Board for the forfeited Test.

But the England and Wales Cricket Board estimates it lost �800,000.

"The ball is back in Pakistan's court. If there isn't an obvious resolution it can be referred to the ICC's panel," said chief executive David Collier.

"That is the proper course we would take, rather than engage in any legal fight. We will refer it at the end of this month if we have not had a response."

The forfeiture followed a protest by the Pakistan team against a decision by the match umpires to penalise them for ball-tampering.

Skipper Inzamam-ul-Haq was later cleared of ball-tampering by the ICC's chief referee Ranjan Madugalle and the PCB believes that as a result, they should not have to pay up.

"The Pakistan board have been very consistent in saying to us that England are the totally innocent party and that, whatever happens, England should not be economically penalised on that Test match," said Collier.

"The argument that Pakistan have raised is that there was a causal effect to prevent the game being concluded and Pakistan's contention would be that the claim should be to the ICC rather than to the PCB.

"We've now formally pointed out to Pakistan that, in our opinion, if there is a causal effect then it is up to Pakistan to take up with the third party, not for England to take up. "

Spectators who attended the fourth day's play were given a 40% refund by the ECB and those who had tickets for the fifth day received a full refund.