In a landmark win for the cost of living, the High Court has declared the government’s 10% import duty on crude palm oil unconstitutional. Now, tax advisory giant PwC is urging importers to aggressively seek refunds for the millions paid under the illegal levy.

The ruling by Justice Bahati Mwamuye is a stinging rebuke to the Treasury’s habit of bypassing parliament. The court found that the state violated the constitution by introducing the tax without public participation or parliamentary approval, effectively rendering the collection of these monies theft by decree.

"Go Get Your Money"

PwC’s advisory is clear: the money is yours. "The decision implies that any duty collected under this unconstitutional notice is refundable," the firm stated in a note to clients. This could trigger a flood of refund claims worth billions of shillings, blowing a hole in KRA’s revenue targets but offering relief to manufacturers.

• The Verdict: Justice Mwamuye ruled the 10% duty null and void for lack of public participation.
• The Impact: This should theoretically lower the cost of cooking oil—a staple in every Kenyan kitchen—which had spiked following the tax.
• The Next Step: Importers must now navigate KRA’s bureaucratic maze to reclaim their funds, a process PwC warns will require "meticulous documentation."

Relief for the Mwananchi?

For the common *mwananchi* battling sky-high prices for *mafuta*, this judgment is a breath of fresh air. Palm oil is a critical raw material not just for cooking oil but for soaps and industrial goods. If manufacturers pass on these refunds, the price of unga’s best friend might finally come down.

The ball is now in KRA’s court: will they pay up, or will this become another legal cat-and-mouse game?