As per the case facts, the appellant sought a refund of stamp duty paid for an un-executed conveyance deed, a demand that had been dismissed by the High Court and ... earlier authorities. The appeal to the Supreme Court challenges this dismissal. The question arose whether the appellant was entitled to a refund of stamp duty despite potential technicalities like limitation. Finally, the Supreme Court, citing the Libra Buildtech precedent, ruled that technicalities should not prevent the State from refunding stamp duty when a citizen has paid in good faith and was defrauded, as the expiry of a limitation period bars the remedy but not the right.