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2004 (12) TMI 373

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..... 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. - Civil Appeal No. 5341 of 1996 - - - Dated:- 17-12-2004 - SANTOSH HEGDE N., SINGH B.P. AND SINHA S.B. JJ. Ashok K. Desai, Senior Advocate (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, .....

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..... as directed by this Court. Therefore it has sought for the following reliefs: (a) clarify the order dated April 17, 2002, and direct the respondent to refund the excess octroi of Rs. 3,51,94,471 along with interest at 12 per cent; and/or (b) alternatively direct the respondent to set off the above amount against the appellant's future liabilities of octroi; and (c) pass such other further order(s) which this honourable court may deem fit and proper in the interest of justice. 4.. In reply to the same the respondent-municipality has contended that the applicant is not entitled to claim refund in view of the fact that the applicant has passed on the excess octroi collected by the municipality to the ultimate users of the potable alcoh .....

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..... 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. 7.. For the reasons stated above, we 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. Since the principal amount and the interest comes to a substantial sum and in view of the fact that the respondent-Municipality has pleaded that the amount collected by them has been used for public benefit we think it appropriate that the said sum should be refunded to the applicant in 24 equal monthly instalme .....

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