JUDGMENT

Hon ble J.S. Verma, S.C. Agrawal, B.P. Jeevan Reddy, A.S. Anand and B.N. Kirpal, JJ. Delivered by B.P. Jeevan Reddy, J.-

Significant questions concerning the refund of Excise and Customs duties collected contrary to law - in all its shades - arise for consideration in these appeals and writ petitions. They involve the correctness of certain earlier decisions of this Court, concept of unjust enrichment, interpretation of Article 265 of the Constitution of India and of the provisions of the Central Excises and Salt Act, 1944 and the Customs Act et al. As far back as August 14, 1984, Civil Appeal No. 1794 of 1984 and the connected special leave petitions were referred to a Bench of seven Judges by a Bench of two learned Judges, since the referring Bench doubted the correctness of the five-Judge Bench decisions in Sales Tax Officer, Benaras & Ors. v. Kanhaiyalal Mukundlal Saraf1. When the matter came up before a seven-Judge Bench, it was brought to our notice that a seven-Judge Bench has followed the decision in Kanhaiyalal in State of Kerala v. Aluminium Industries Limited2. Accordingly, the matters were directed to be posted before a nine-Judge Bench. Meanwhile, several matt