https://www.taxtmi.com/caselaws?id=283815 The Supreme Court directed that the papers in the batch of matters be placed before the Chief Justice for constitution of a larger Bench to consider whether STO v. Kanhaiya Lal Mukundlal Saraf requires reconsideration in light of subsequent authority. The Court noted the earlier reference to a seven-Judge Bench, the submission that State of Kerala v. Aluminium Industries Ltd. had approved the Kanhaiya Lal ratio on refund of money paid under a mistake of law, and the presence of additional issues in tagged matters, including questions arising under the Excise and Customs Laws (Amendment) Act, 1991. The larger Bench is to decide all such questions at the earliest. en-us Wed, 28 Jul 1993 00:00:00 +0530 Mon, 14 Oct 2019 17:38:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283815 The Supreme Court directed that the papers in the batch of matters be placed before the Chief Justice for constitution of a larger Bench to consider whether STO v. Kanhaiya Lal Mukundlal Saraf requires reconsideration in light of subsequent authority. The Court noted the earlier reference to a seven-Judge Bench, the submission that State of Kerala v. Aluminium Industries Ltd. had approved the Kanhaiya Lal ratio on refund of money paid under a mistake of law, and the presence of additional issues in tagged matters, including questions arising under the Excise and Customs Laws (Amendment) Act, 1991. The larger Bench is to decide all such questions at the earliest. Case-Laws Indian Laws Wed, 28 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283815