MUNICIPAL COMMITTEE, KHURARI vs DHANNALAL SETHI & ORS.

The Supreme Court held that under Rule 27 of the Central Provinces and Berar Municipalities Act, 1922, an exporter is entitled to a refund of 7/8th of the octroi duty paid on goods exported, regardless of whether the prescribed procedure in Rules 27 to 43 was strictly followed. The Court found that the absence of a provision disqualifying a refund claim for non-compliance with procedural rules meant that the denial of refund by the Municipal Committee was unjustified. The appeal by the Municipal Committee was dismissed, affirming the High Court's decision to grant the refund.