Maharashtra Stamp Act | Refund Of Stamp Duty Can't Be Denied On Ground That Application Was Made Before Execution Of Cancellation Deed : Supreme Court

The Supreme Court, in a recent ruling on stamp duty refund under the Maharashtra Stamp Act, 1958, emphasized that refund cannot be denied solely because the application was filed before executing a cancellation deed. Justices BR Gavai and Prashant Kumar Mishra heard a case where the applicant sought refund due to an unexecuted conveyance deed.

Despite arguments from the stamp authority that the application was premature, filed before the cancellation deed, the Court held the refund application timely as it was within six months of stamp duty payment.

Citing precedent, the Court affirmed that while limitations may bar remedies, the right to seek refund remains. It concluded that the applicant, defrauded by the vendor, deserved refund. The appeal was upheld, granting the applicant the stamp duty refund.