Chief Controlling Revenue Authority cannot review its own decision: Supreme Court

Harshit Harish Jain & Anr. Vs State Of Maharashtra & Ors. (Supreme Court of India) Supreme Court held that Chief Controlling Revenue Authority lacked any express statutory power to review or recall its own decision. Thus, once refund is granted by CCRA it cannot review the same and reject refund application. Facts- The Appellants entered into an Agreement to Sell dated 30.08.2014 with a real estate developer, M/s. Krona Realties Pvt. Ltd. (the Developer), for the purchase of a residential flat at Mumbai. Pursuant to the execution of the Agreement to Sell, the Appellants paid stamp duty...