Section 38(3) in Chhattisgarh Stamp (Payment of Duty by Means of e-Stamp Certificate) Rules, 2016
(3)the refund, if any, under these rules shall be made by the Collector as per provisions of the Act and the distinguished Unique Identification number shall be cancelled compulsorily in the e-Stamping system and a certificate to this effect should be endorsed on the original e-Stamp Certificate under his seal and signature with date.
