Maharashtra Distilleries Ltd vs Municipal Corporation Of Aurangabad & ...

The Supreme Court clarified its earlier judgment regarding the octroi duty on rectified spirit, confirming that the applicant-appellant was entitled to a refund of excess octroi collected by the Municipal Corporation of Aurangabad. The Court held that the Municipality's claim of unjust enrichment was unfounded, as the applicant provided sufficient evidence that the excess duty was not passed on to consumers. Consequently, the Court directed the Municipality to refund the excess amount of Rs. 3,51,94,471 along with interest at 12%.