https://www.taxtmi.com/caselaws?id=359122 Dismissal of a Special Leave Petition at the leave stage does not, by itself, cause merger or amount to a conclusive declaration of law; only a reasoned appellate determination by the Supreme Court has that effect. Applying Kunhayammed, the Bombay High Court noted that the earlier SLP orders, including one recording a concession and another leaving the issue open, did not settle the law under Article 141. It also recorded conflicting authority on cash refund of unutilized Cenvat/Modvat credit, including claims arising on closure of manufacturing and surrender of registration, and therefore referred the refund questions to a Larger Bench for authoritative decision. en-us Mon, 23 Apr 2018 00:00:00 +0530 Tue, 03 Jul 2018 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359122 Dismissal of a Special Leave Petition at the leave stage does not, by itself, cause merger or amount to a conclusive declaration of law; only a reasoned appellate determination by the Supreme Court has that effect. Applying Kunhayammed, the Bombay High Court noted that the earlier SLP orders, including one recording a concession and another leaving the issue open, did not settle the law under Article 141. It also recorded conflicting authority on cash refund of unutilized Cenvat/Modvat credit, including claims arising on closure of manufacturing and surrender of registration, and therefore referred the refund questions to a Larger Bench for authoritative decision. Case-Laws Central Excise Mon, 23 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359122