https://www.taxtmi.com/caselaws?id=753431 A refund claim for stamp duty is discussed in the context of timely application, where filing within six months was treated as sufficient even though the cancellation deed and supporting evidence were produced later through the separate enquiry contemplated by the statute. The commentary states that the refund machinery should not be defeated by a technical insistence that all materials accompany the initial application. It also notes the principle that limitation may bar the remedy but does not extinguish the underlying right, and that a bona fide claimant acting diligently should not be denied refund merely on technical grounds where the underlying conveyance was never completed. en-us Fri, 17 May 2024 00:00:00 +0530 Sat, 01 Jun 2024 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753431 A refund claim for stamp duty is discussed in the context of timely application, where filing within six months was treated as sufficient even though the cancellation deed and supporting evidence were produced later through the separate enquiry contemplated by the statute. The commentary states that the refund machinery should not be defeated by a technical insistence that all materials accompany the initial application. It also notes the principle that limitation may bar the remedy but does not extinguish the underlying right, and that a bona fide claimant acting diligently should not be denied refund merely on technical grounds where the underlying conveyance was never completed. Case-Laws Indian Laws Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753431