TaxTMI 
TaxTMI 
2004 (12) TMI 373
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.... (Satyajit A. Desai and Venkateswara Rao Anumolu, Advocates, with him) for the respondents. Anil B. Dewan, Senior Advocate (E.C. Agrawala, Mahesh Agarwal, Rishi Agrawal and Manu Krishnan, Advocates, with him), for the appellant. -------------------------------------------------- The judgment of the Court was delivered by N. SANTOSH HEGDE, J.-In C.A. No. 5341....
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....nt on the rectified spirit imported. The respondent (sic) is entitled to recover the difference of octroi duty. No costs." 2.. The use of the word "respondent" therein is a typographical error and there is a dispute that the entitlement to recover the differential duty is that of the applicant-appellant herein. 3.. In the present application seeking clarification the applicant has complained....
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....oi collected by the municipality to the ultimate users of the potable alcohol. Therefore, demand for refund of the excess octroi claimed by the applicant would amount to unjust enrichment and relying on the judgment of this Court in the case of McDowell and Co. Ltd. v. Commercial Tax Officer [1985] 59 STC 277. (1985) 3 SCC 230 the municipality has pleaded that the burden of proof that such an octr....
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.... applicant has not passed on the additional octroi collected from it to its consumers. Even that apart as stated hereinabove in the three-Judge judgment from which this application has arisen it is in very clear terms stated that the applicant is entitled to recover the difference of octroi duty and from the material on record it is clear that there is no dispute that excess duty was in fact colle....