- Petitioner
- Hawaiian-Philippine Co.
- Respondent
- Auditor General
- Citation
- G.R. No. L-18440
- Court
- Supreme Court
- Division
- En Banc
- Ponente
- Makalintal, J.
- Decided
- October 25, 1967
Summary
Hawaiian-Philippine Company sought refund of P568,573.48 in wharfage dues paid from 1948-1960 on sugar exports that didn't use government wharves in Iloilo port. The company claimed the fees were illegally collected and sought refund under quasi-contract principles of solutio indebiti. The Supreme Court denied the claim, ruling that wharfage dues are legally due regardless of actual wharf usage since they are assessed against cargo and constitute taxes supporting government customs operations. The Court distinguished export cases from import exemptions under RA 1371 and noted that RA 1937 eliminated even import exemptions. The Court held that customs protest procedures were the exclusive remedy, rejecting the quasi-contract approach and affirming that the fees were lawfully collected.