Duty on Documents and Transfers Act (Cap. 364), article 62

62. (1) The Commissioner may, subject to such conditions as may be prescribed, ref und the duty where - (a) any document has been inadvertently spoiled, mutilated, or rendered unfit for use before it is executed; or (b) a document is subsequently expressly declared to be null by any competent court; or (c) the material condition of a document is such as to justify its substitution by another document of a similar nature, provided that the consent of the Commissioner for such substitution is obtained before it is made and that the duty applicable for the document at the time the substitution is made has been duly paid; or (d) the amount received by the Commissioner was not due; or (e) due to an error in computation, excessive duty has been paid; or (f) a document drawn for purposes of registration or filing with an authority established by law is rejected owing to its non-conformity with the requirements of the authority concerned, where the document, whether or not it may be construed to have some validity between the parties, has failed to achieve the purpose for which it was executed. (2) Claims for the refund of any duty under this article shall b e made in such manner and within s uch period as may be prescribed . (3) Where in the case of the persons mentioned in articles 32(4)( a) and 32C who acquire a second residence it is proved to the satisfaction of the Commissioner that their former residence wa s sold within one year from the da te of acquisition of their seco nd residence, such persons shall, notwithstanding the provisions o f paragraph ( d) of article 32(4) and the last proviso to article 32C, be entitled to a refund of the duty paid in excess of the duty pro perly chargeable in respect of the acquisition of su ch residence as established under the provisions of articles 32, 32C and 40, as applicable. (4) Nothing in this article contained shall be deemed or made use of to supersede or replace the provis ions of article 56. PART VII* Protection of the Duty Court proceedings, etc., in respect of chargeable property.