- (i) If while assessing the court fee payable in accordance with the preceding rules, or the Court Fee Act or the law for the time being in force relating to court fee, it appears that stamp of a greater value than ' is required has been affixed to the memorandum of appeal, cross objections or application, a refund certificate for the excess shall, after obtaining the order of the Taxing Officer, be granted to the party or the Advocate concerned before admitting the matter to the appropriate register.(ii)If as a result of one kind or proceeding being converted into another under the order or with the permission of the court or Registrar, a lower Court, fees becomes payable on the converted proceeding, a refund certificate for the amount of difference in the amount of court fee paid on the original proceeding and that payable on the converted proceeding shall, after obtaining the order of the Taxing Officer, be granted to the party or the Advocate concerned before admitting the converted matter to the appropriate register.(iii)if it is found that in any case a party entitled to any statutory exemption in respect of court fee has paid any court fee, which the party was exempted from paying, a refund certificate for the amount of court fee covered by the exemption shall, after obtaining the order of the Taxing Officer, be granted to the party or the Advocate concerned before admitting the matter to the appropriate register.(iv)When a matter in which a refund certificate should have been issued under sub-rules (i), (ii) and (iii) above, has been registered before the issue of the refund certificate, the Registrar may on a note filed by the party or the Advocate concerned, issue the necessary refund certificate on the Taxing Officer certifying that the refund is admissible under this rule.(v)No refund certificate for a sum less than Rs. 10/- shall be granted under this rule in any one case.(vi)Whenever a refund certificate is granted in respect of the whole or a part of any court fee, a statement of the amount refunded shall be endorsed under the signature of the Registrar on the document to which such stamps is affixed.
