https://www.taxtmi.com/caselaws?id=40600 Bleaching, dyeing and printing of already woven grey cloth were treated as processing of an existing textile, not as manufacture of a new cotton or man-made fabric under Items 19 or 22 of the Central Excise tariff. The processed cloth was therefore outside those items and fell only within the residuary entry to the extent of value added by processing. A writ challenge to the illegal levy remained maintainable despite the statutory refund machinery, because a levy without authority of law can be examined in writ jurisdiction. Refund, however, was confined to duty collected within the recognised three-year period preceding each petition. en-us Wed, 24 Jan 1979 00:00:00 +0530 Fri, 16 Jun 2017 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40600 Bleaching, dyeing and printing of already woven grey cloth were treated as processing of an existing textile, not as manufacture of a new cotton or man-made fabric under Items 19 or 22 of the Central Excise tariff. The processed cloth was therefore outside those items and fell only within the residuary entry to the extent of value added by processing. A writ challenge to the illegal levy remained maintainable despite the statutory refund machinery, because a levy without authority of law can be examined in writ jurisdiction. Refund, however, was confined to duty collected within the recognised three-year period preceding each petition. Case-Laws Central Excise Wed, 24 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40600