https://www.taxtmi.com/caselaws?id=24728 The court found the plaintiff's suit regarding octroi levy and refund not maintainable under Section 72 of the Indian Contract Act. The plaintiff failed to establish payment under mistake or coercion, legal injury, or that it did not pass on the tax burden to consumers. The court emphasized the principle of unjust enrichment, denying the refund to prevent benefiting from passing on the burden. The suit was dismissed, and the decree against the defendant was set aside. en-us Mon, 06 Jul 1987 00:00:00 +0530 Sat, 14 Jan 2012 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24728 The court found the plaintiff's suit regarding octroi levy and refund not maintainable under Section 72 of the Indian Contract Act. The plaintiff failed to establish payment under mistake or coercion, legal injury, or that it did not pass on the tax burden to consumers. The court emphasized the principle of unjust enrichment, denying the refund to prevent benefiting from passing on the burden. The suit was dismissed, and the decree against the defendant was set aside. Case-Laws VAT and Sales Tax Mon, 06 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24728