law: Indian Stamp Act, 1899 
  45. Power to Revenue authority to refund penalty or excise
  
  duty in certain cases 
  (1) Where any penalty is paid under section 35 or section 40, the
  
  Chief Controlling Revenue-authority may, upon application in writing made
  
  within one year from the date of the payment, refund such penalty wholly or in
  
  part.
  (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 35 or section 40, such authority may, upon
  
  application in writing made within three months of the order charging the same,
  
  refund the excess.