|Bombay High Court
Section 48(2) Maharashtra Stamp Act | Refund of Unused Stamp Duty Cannot Be Denied on Technical Grounds : Bombay HC
The Bombay High Court ruled that technical grounds of limitation cannot defeat a bona fide refund claim for unused stamp duty paid via e-SBTR where the State unjustly retains funds. The judgment reinforces restitution principles under Section 48(2) of the Maharashtra Stamp Act, 1958, impacting parties facing administrative errors in stamp duty payments.