Section 2(1) in Bihar Stamp (Refund of Amount of Non-Judicial Stamp Duty Deposited by e-Challan) Rules, 2018
(1)The application for refund of stamp duty deposited through e-challan, which has not been or could not be utilized by the depositor or the parties, shall be filed in three copies in Form-A prescribed in this Rule, before the Collector of the district in whose jurisdiction the bank is located and where such amount has been deposited within one year from the date of deposit of stamp duty.
