https://www.taxtmi.com/caselaws?id=73526 The court dismissed the suit for refund of octroi dues, ruling that the plaintiff failed to establish the essential elements under Section 72 of the Indian Contract Act. The court found that the plaintiff did not prove payment under mistake or coercion, nor demonstrate legal injury from non-refund. As the burden of the tax was not shown to be borne by the plaintiff, seeking a refund would lead to unjust enrichment. Consequently, the challenge to the validity of Gujarat Act 6/78 and Ordinance 7/77 was not addressed, and the suit was dismissed. en-us Mon, 06 Jul 1987 00:00:00 +0530 Wed, 01 Jun 2011 16:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73526 The court dismissed the suit for refund of octroi dues, ruling that the plaintiff failed to establish the essential elements under Section 72 of the Indian Contract Act. The court found that the plaintiff did not prove payment under mistake or coercion, nor demonstrate legal injury from non-refund. As the burden of the tax was not shown to be borne by the plaintiff, seeking a refund would lead to unjust enrichment. Consequently, the challenge to the validity of Gujarat Act 6/78 and Ordinance 7/77 was not addressed, and the suit was dismissed. Case-Laws Central Excise Mon, 06 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73526