Stamp Duty Act
24. Refund where instrument erroneously assessed
24. Refund where instrument erroneously assessed
If the Senior Collector of Stamp Duties is satisfied that an instrument has been erroneously assessed with duty or penalty, he may, if application for a refund is made at any time within one year after the date of the payment of that duty or penalty, refund the amount thereof to the person by whom it was paid.Source: Kenya Law