Section 9A(1) in The Orissa Court-Fees Rules, 1948
(1)In the following cases the full value less 10 paise in the rupee of the stamps returned to the Treasury shall be refunded to a party on his application for such refund -(a)when such party applies for refund;(b)when the grant of refund is within the time-limit which may be ordinarily one year from the date of deposit of the amount subject to relaxation in special cases for reasons to be recorded in writing by the authority competent to sanction such refund.
