Section 28 in The Orissa Supply and Sale of Stamps and Stamped Papers Rules, 1990
28. Refund of value of Stamps.
(1)Where a licence is revoked, or stamps and stamped papers issued to a licensed vendor are returned by him or his heir, the face value of stamps and stamped papers returned by him less a deduction of ten paise per rupee shall be refunded.(2)Where the stock of unused stamps and stamped papers is returned within 15 days of the expiry of the licence, the person who holds the licence shall be refunded the full face value thereof, less the discount referred to in Sub-rule (1) of Rule 26.(3)Where the licensed vendor wishes to exchange stamps or stamped papers purchased by him for other stamps or stamped papers, he shall return the stamps and stamped papers he does not need and shall be allowed a refund in the manner provided in Sub-rule (2). As for stamps and stamped papers he wishes to obtain, he shall deposit the value thereof, less the discount referred to in Sub-rule (1) of Rule 26.
