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"8. The cause of action for the refund arises on 04.08.2016 i.e. the day the Hon'ble Delhi High Court quashed the notification and the applicant must have filed the refund application within 3 months from the date of arisen of cause of action in terms 'of section 45 (2) of the Indian Stamp Act but if this authority take it from other angle that the cause of action for refund arises on 24.10.2016 i.e. the order of Hon'ble LG of Govt. of NCT of Delhi then also the refund application was not within the limitation period as prescribed under section 45 of the Indian Stamp Act, 1899. The application for refund was filed on 02.02.2017 which is beyond three months and, that too, before the Collector of Stamp, who has no jurisdiction as section 45 clearly says the Chief controlling Revenue authority may upon application in writing made within three month of the order charging the same, refund the excess. Although there is a principle in jurisprudence Ignorantia Juris Non Excusat i.e. Ignorance of law is no excuse, but still 2022/DHC/005454 the application was decided by COS but due to non-availability of jurisdiction to condone the delay beyond limitation period, the same was rejected. Therefore, the application of the applicant filed before the CCRA for setting aside the order of COS and for refund of excess amount is hereby dismissed in accordance with the above mention law.