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1991 (11) TMI 221 - SUPREME COURTWhether the company had not followed any of the procedures prescribed and the right of the Corporation to deny refund of octroi on non-compliance with any of those provisions in the Rules? Held that:- Appeal allowed. There is no evidence that any of the articles sold by the company is subject to any price control by the Government or that the company had charged any octroi separately in the bills. Invoices and the other documents of sale to the outside purchasers produced before us do not also show that any octroi was separately charged and collected by the company. It may be mentioned that in the rejoinder filed by the appellant in the writ petition they have specifically denied that they "have recovered the amount paid by them by way of octroi duty from the dealers to whom they had sold the goods or that the dealers in turn have recovered the octroi duty from the customers". In view of this the question of unjust enrichment does not arise.
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