If Burden Of Excess Duty Passed On To Customers, Granting Refund Would Result In 'Unjust Enrichment': Bombay High Court

The Bombay High Court ruled that refunds of excess octroi duty should not be delayed due to procedural requirements. The court emphasized that municipalities must promptly process and refund excess payments made by businesses. This decision underscores the obligation of local authorities to ensure timely refunds, adhering to legal principles that protect taxpayer interests. The ruling highlights the importance of efficiency in municipal operations and the need for adherence to statutory obligations to avoid financial strain on businesses.