Section 2(3) in Bihar Stamp (Refund of Amount of Non-Judicial Stamp Duty Deposited by e-Challan) Rules, 2018
(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.
