Physical return and monetary refund are distinct

The earlier order required the Authority to return the stamp papers in its possession. The stamp department interpreted that direction as requiring only physical return. The petitioner argued that expired papers did not restore their monetary value. The stamp authorities later rejected the refund application. The State had not been a party to the original civil appeal. The later dispute concerned practical implementation of the earlier relief. The Court avoided a broader adjudication of all subsequent issues. It issued a specific direction for payment of the amount. (Dharmendra Sharma v. M. Arunmozhi & Anr. | 2026 INSC 10)