https://www.taxtmi.com/caselaws?id=105434 The Court ruled in favor of the applicant in a dispute with the Municipal Corporation over the octroi rate on rectified spirit, determining it should be at 2% rather than the higher rate charged. The Court directed the recovery of the excess duty from the appellant. Despite the municipality's objection of unjust enrichment, the Court found the appellant entitled to recover the excess octroi amount and ordered a refund of Rs. 3,51,94,471 with 6% interest in installments. The burden of proof on passing on octroi to consumers was met by the applicant, leading to the municipality being instructed to refund the excess amount. en-us Fri, 17 Dec 2004 00:00:00 +0530 Thu, 29 Aug 2013 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105434 The Court ruled in favor of the applicant in a dispute with the Municipal Corporation over the octroi rate on rectified spirit, determining it should be at 2% rather than the higher rate charged. The Court directed the recovery of the excess duty from the appellant. Despite the municipality's objection of unjust enrichment, the Court found the appellant entitled to recover the excess octroi amount and ordered a refund of Rs. 3,51,94,471 with 6% interest in installments. The burden of proof on passing on octroi to consumers was met by the applicant, leading to the municipality being instructed to refund the excess amount. Case-Laws VAT and Sales Tax Fri, 17 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105434