Hon'ble Judges/Coram:
A.M. Ahmadi, C.J., J.S. Verma, S.C. Agrawal, B.P. Jeevan Reddy, Dr. A.S. Anand, B.L. Hansaria, S.C. Sen, K.S. Paripoornan and B.N. Kirpal JUDGMENT
B.P. Jeevan Reddy, J.
1. 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 decision in Sales Tax Officer, Banaras and Ors. v. Kanhaiyalal Mukundlal Saraf MANU/SC/0129/1958 : [1959]1SCR1350 . 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 Limited (1965) 16 S.T.C. 689. Accordingly, the matters were directed to be posted before a nine-Judge Bench. Meanwhile, several matters raising identical or connected issues got tagged on. Leave granted in Special Leave Petitions.
2. In the year 1991, the Parliament enacted the Central Excises and Customs Law (Amendment) Act, 1991 (being Act 40 of 1991) substantially amending the provisions relating to refund in both the Central Excises and Salt Act and the Customs Act, besides introducing several new provisions therein. Writ petitions challenging the validity of the said amendment are also posted before us. Apart from the validity, the meaning and purport of the amended provisions also falls for consideration. For the sake of convenience, we would refer to the relevant provisions in the Central Excises and Salt Act inasmuch as the relevant provisions in both the enactments are identical.
3. The Central Excises and Salt Act, 1944 (the Act) was enacted with a view "to consolidate and a........