https://www.taxtmi.com/caselaws?id=41767 The court found the show cause notice issued under Section 36(2) of the Central Excises and Salt Act, 1944 to be without jurisdiction due to lack of supporting materials. It classified cast iron rolls and cast steel rolls under specific tariff items, rejecting the petitioner's argument. The court upheld the maintainability of the writ petition against the notice, emphasizing the court's power to set aside jurisdictionally flawed notices. Regarding the refund of duty, the court dismissed the unjust enrichment argument, directing the respondents to refund the amount collected without authority of law to the petitioner. The court ordered the respondents to refund a specific sum to the petitioner within eight weeks. en-us Mon, 05 May 1986 00:00:00 +0530 Mon, 07 Jun 2010 10:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41767 The court found the show cause notice issued under Section 36(2) of the Central Excises and Salt Act, 1944 to be without jurisdiction due to lack of supporting materials. It classified cast iron rolls and cast steel rolls under specific tariff items, rejecting the petitioner's argument. The court upheld the maintainability of the writ petition against the notice, emphasizing the court's power to set aside jurisdictionally flawed notices. Regarding the refund of duty, the court dismissed the unjust enrichment argument, directing the respondents to refund the amount collected without authority of law to the petitioner. The court ordered the respondents to refund a specific sum to the petitioner within eight weeks. Case-Laws Central Excise Mon, 05 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41767