Dual payment was allowable to be refunded as State not expected to get unduly enriched by inadvertent payments of money

Seahorse Ship Agencies Vs Union of India (High Court of Kerala)

Dual payment was allowable to be refunded as State not expected to get unduly enriched by inadvertent payments of money

Conclusion: If assessee calculated Light Dues in respect of the Vessel correctly and remitted the correct amount, then Section 19 of the Act, 1927 could not be resorted to withhold an erroneous double payment or dual payment made by a citizen due to a system error or failure.  The State

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