Section 63(2) in Tamil Nadu Court-Fees and Suits Valuation Act, 1955
(2)If the Collector is satisfied that the amended valuation is correct, he shall-(i)endorse a certificate on the stamped probate or letters of administration to the effect that so much of the fee represented by the stamp or stamps used has been refunded; and(ii)refund the difference between the fee originally paid and that which should have been paid:Provided that, no refund shall be granted under this section unless the application for refund is made within three years of the date of grant of the probate or letters of administration, or within such further period as the Collector may allow.If, by reason of any legal proceedings, the debts due from the deceased have not been ascertained and paid, or his effects have not been recovered and made available and in consequence thereof, the executor or administrator is prevented from claiming the return of such difference within the said period of three years, the Collector may allow such further time for making the claim as may appear to him to be reasonable under the circumstances.If the Collector does not grant a refund, the executor or administrator, as the case may be, may apply to the Board of Revenue for an order of refund. An application for such refund should be accompanied by an amended valuation in the form set fort h in Part 11 of Schedule III.
