Page 26 - ELT_1st August 2020_Vol 373_Part 3
P. 26

xxiv                        EXCISE LAW TIMES                    [ Vol. 373
                                        satisfied that show cause  notice is  totally non est in eye of law  for
                                        absolute want of jurisdiction of authority to even investigate into facts,
                                        entertainment of writ petition in this  behalf may  not be imprudent -
                                        Article 226 of Constitution of India — Asian Freight v. Principal Commr. of Cus.
                                        (Airport & Administration) (Cal.) ............................. 323
                                     Yarn  - Unjust enrichment of excess duty  paid on woollen yarn consumed
                                        captively  not  established,  refund  admissible  -  See  under
                                        REFUND/REFUND CLAIM ............................ 290


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