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2004 (12) TMI 373 - SC - VAT and Sales TaxRate of octroi that could be charged on rectified spirit imported into the municipal limits by the applicant- appellant for its distillery to manufacture potable alcohol Held that:- As the material produced by the applicant clearly shows that the applicant has not passed on the additional octroi collected from it to its consumers. Even 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 collected by the municipality; the argument of unjust enrichment is being raised for the first time before this Court in opposition to this application and we find no merit in the same. Thus allow this application and direct the respondent-Municipal Corporation of Aurangabad to refund the excess octroi amount which has been computed at Rs. 3,51,94,471 with interest at six per cent.
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