STATE OF UTTAR PRADESH vs PT. CHANDRA BHUSHAN MISRA

The Supreme Court held that Section 13 of the Court Fees Act, 1870 applies to cases remanded under Order XLI Rule 23 of the Code of Civil Procedure, 1908. The Court found that the majority opinion of the Full Bench of the Allahabad High Court was correct in allowing the refund of court fees paid by the appellant. The dissenting opinion did not prevail, and the appeal by the State of U.P. was dismissed, affirming the refund order.