The appellant entered into a Sale Agreement with a Developer and paid the applicable stamp duty and registration charges. The developer later informed the appellant about unavoidable delay in handing over the possession according to the envisaged date due to the issues regarding adjacent slums. The appellant chose to cancel the booking and executed the Deed of cancellation on 17.03.2015, it came before the Sub-registrar on 28.03.2015. A deed of rectification was also executed by the appellant on 23.05.2016. In the meantime there was an amendment (dt. 24.04.2015) to S.48(1)  of the Act which set a limitation for refund to six months from two years. On 06.08.2016 the appellants filed for refund of stamp duty. In its 1st order Chief Controlling Revenue Authority, Maharashtra State, Pune ( CCRA)  allowed refund, later it recalled the order and rejected the refund claiming that appellant fell in the after-amended limitation period. The appellant appealed to CCRA, which was dismissed.  He filed a writ petition . The High Court  held that the appellant was not heard by the CCRA and set aside its order and remanded the matter to CCRA for fresh hearing. The CCRA again rejected the refund.  Aggrieved, the appellant filed a Writ in the Bombay High Court for the right to seek refund accrued on the date of execution, invoking unamended two year limitation period and CCRA having no power to recall its initial order. High Court  dismissed the petition. Aggrieved, the appellant approached the Supreme Court . The issue before the Supreme Court is   whether the six months period of limitation i.e. the before-amendment period was applicable to the appellant and whether the CCRA had power to recall its own order.  The Supreme Court  held that the appellant’s accrued right to claim refund arose the moment the cancellation deed was validly executed. Therefore, the Court held that the Appellant was entitled to the benefit of unamended provision of S.48(1), it further held the CCRA’s order recalling its previous order is  illegal.  Directed to refund the amount with interest @ 6 percent from the date of first order.  The Respondents are also directed to process and disburse the refund of stamp duty, already paid by the Appellants along with accrued interest as directed  within a period of four weeks  .  Any further delay will entail further interest component @ 12% p.a.  (SLP (C) No. 21778 of 2024 dt. 24 -1 -2025 )