(2)Where, in the opinion of the Chief Controlling Revenue Authority stamp duty in excess of that which is legally chargeable has been charged and paid under section 34 or section 39, such authority may, upon application in writing made by the party concerned within [one year] [These words were substituted for the words 'three months', by Maharashtra 27 of 1985, section 27, (w.e.f. 10.12.1985)] from the date of receipt of the order charging the same, refund the excess.
