https://www.taxtmi.com/caselaws?id=41427 Excise authorities could not recover a refund already sanctioned where the refund related to duty on exempt clearances, the earlier show-cause notice had been withdrawn, and all material facts were already within the department's knowledge. In the absence of any misrepresentation by the assessee, the refund could not be treated as erroneously granted, and the officer lacked jurisdiction to require re-deposit by notice. The existence of an alternative appellate remedy did not bar writ relief where the impugned recovery action was without jurisdiction. The recovery notice and consequential re-deposit order were quashed. en-us Fri, 02 Sep 1983 00:00:00 +0530 Thu, 03 Jun 2010 11:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41427 Excise authorities could not recover a refund already sanctioned where the refund related to duty on exempt clearances, the earlier show-cause notice had been withdrawn, and all material facts were already within the department's knowledge. In the absence of any misrepresentation by the assessee, the refund could not be treated as erroneously granted, and the officer lacked jurisdiction to require re-deposit by notice. The existence of an alternative appellate remedy did not bar writ relief where the impugned recovery action was without jurisdiction. The recovery notice and consequential re-deposit order were quashed. Case-Laws Central Excise Fri, 02 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41427