(1) The application for refund of stamp duty deposited through e-challan, which has not been or could not be utilized by the depositor or the parties, shall be filed in three copies in Form-A prescribed in this Rule, before the Collector of the district in whose jurisdiction the bank is located and where such amount has been deposited within one year from the date of deposit of stamp duty.
(2) The legible and self attested three photocopies of the depositor's copy of the e-Challan shall be enclosed along with the application by the depositor.
(3) After one year from the date of deposit of the amount the application for refund shall not be accepted in any case.
Provided that in the cases of amount deposited before the notification of this Rule, the application for refund may be made before the Collector within six months from the date of publication of this Notification in Official Gazette. After expiry of six months from the date of publication of these rules no application shall be accepted for refund of stamp duty deposited prior to the publication of this rule.