1996 (10) TMI 105

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..... reinafter referred to as the Act) is being challenged. It is not necessary to notice the detailed facts. This is because, the petitioner submits that they paid duty and this duty was not in fact payable. It is submitted that this was paid under a mistake. They accordingly submitted applications for refund. Some of the applications were allowed. Some were dismissed. These were dismissed on the grou .....

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..... 1979 SC 1144, the plea of limitation should not have been invoked by the Asstt. Collector. It is contrary to the principles as laid down by the Supreme Court. Learned Counsel for the petitioner placing reliance upon the decision of the Supreme Court in the Madras Port Trust (supra) submitted that it does not behove the State to invoke such pleas of limitation in order to defeat otherwise a just .....

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..... on behalf of the Municipal Corporation with regard to the question of refund of the octroi duty, already deposited by the appellant. The question of refund, in our opinion, does not arise. The IOC has collected the octroi duty from its dealers and agents, who have in turn passed on the burden to the consumer. Thus, having collected the octroi duty, there is no equity in favour of the IOC to claim .....

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