https://www.taxtmi.com/caselaws?id=460909 Where a demand for short-paid stamp duty and penalty is set aside in revision, the amount collected under the original order loses its legal foundation and the State's continued retention becomes unjustified. Interest was treated as an incident of restitution, and the refund provisions under Section 45 of the Indian Stamp Act were held not to exclude it on these facts. The petitioner was therefore entitled to interest at 8% per annum for the period of retention on the refunded amount. en-us Thu, 17 Feb 2011 00:00:00 +0530 Sat, 01 Mar 2025 11:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460909 Where a demand for short-paid stamp duty and penalty is set aside in revision, the amount collected under the original order loses its legal foundation and the State's continued retention becomes unjustified. Interest was treated as an incident of restitution, and the refund provisions under Section 45 of the Indian Stamp Act were held not to exclude it on these facts. The petitioner was therefore entitled to interest at 8% per annum for the period of retention on the refunded amount. Case-Laws Indian Laws Thu, 17 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460909