https://www.taxtmi.com/caselaws?id=278130 The SC construed the octroi refund scheme as preserving the exporter's substantive right to refund where dutiable goods were exported after import into municipal limits. It held that the procedural requirements in rr. 34 to 39 governed the manner and verification of the refund application, but did not expressly make production of payment receipts or strict procedural compliance a condition for forfeiting the refund right. Rules 42 and 43 were confined to the specified classes of cloth and locally produced or manufactured goods. A construction that denied refund for non-compliance with every procedural step would defeat the scheme and was rejected, so the refund claim remained maintainable. en-us Tue, 30 Apr 1968 00:00:00 +0530 Fri, 11 Jan 2019 16:00:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278130 The SC construed the octroi refund scheme as preserving the exporter's substantive right to refund where dutiable goods were exported after import into municipal limits. It held that the procedural requirements in rr. 34 to 39 governed the manner and verification of the refund application, but did not expressly make production of payment receipts or strict procedural compliance a condition for forfeiting the refund right. Rules 42 and 43 were confined to the specified classes of cloth and locally produced or manufactured goods. A construction that denied refund for non-compliance with every procedural step would defeat the scheme and was rejected, so the refund claim remained maintainable. Case-Laws Indian Laws Tue, 30 Apr 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278130