If burden of excess octroi duty is passed onto consumers, then granting its refund will amount to ‘unjust enrichment’; Bombay HC dismisses Colgate’s plea
It is reasonable to infer that petitioner has already passed on the burden of octroi duties to its consumers as it has neither pleaded nor established that it has not passed on the burden of the alleged excess octroi collected by the Bombay Municipal Corporation to its consumers.