Supreme Court Overturns High Court Orders on Octroi Duty Pass-on, Refund Denied

The Supreme Court set aside the High Court orders in impugned appeals because respondents passed on octroi duty burden to consumers, making a refund unjust enrichment. Gram Panchayat entitled to collect octroi, and respondents are not entitled to refund. Appeals allowed, writ petitions dismissed.

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The Supreme Court set aside the High Court orders in impugned appeals because respondents passed on octroi duty burden to consumers, making a refund unjust enrichment. Gram Panchayat entitled to collect octroi, and respondents are not entitled to refund. Appeals allowed, writ petitions dismissed. (Case Citation: 1994 (12) TMI 325 - SC)

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