A fact-specific stamp-refund decision

The Court described the circumstances as peculiar. It did not decide every issue arising after disposal of the original civil appeals. The decision followed the earlier direction and the later refund dispute. The State’s explanation and apology were recorded. The Court nevertheless directed refund to implement the relief effectively. The judgment does not establish a universal rule for every stamp-refund application. The remedy was limited to this petitioner and the identified stamp papers. The operative order should be applied according to its specific terms. (Dharmendra Sharma v. M. Arunmozhi & Anr. | 2026 INSC 10)