Roxborough v Rothmans of Pall Mall Australia Ltd

Judgment date: 6/12/2001
Court: HCA
Judge: Gleeson CJ, Gaudron, Gummow, Kirby, Hayne and Callinan JJ
Citation: (2001) 185 ALR 335; (2001) 208 CLR 516; (2001) 22(20) Leg Rep 2; (2001) 48 ATR 442; (2001) 76 ALJR 203; [2001] HCA 68; [2002] ACL Rep 110 HC 1; [2002] ACL Rep 370 HC 1; [2002] ACL Rep 405 HC 1; BC200107592;
Catchwords: Taxation and revenue;  Customs and excise;  Licence fees paid in accordance with legislation later held invalid;  Application for recovery of moneys paid;  

Contract;  Consideration;  Failure of consideration;  Licence fees paid in accordance with legislation later held invalid;  

Restitution;  Unjust enrichment;  Licence fees paid in accordance with legislation later held invalid;  Enrichment of respondent not at expense of appellants;