1 Sept 2021
GENIUS EXPRESS LTD v. COLLECTOR OF STAMP REVENUE
- Citation
- [2021] HKDC 1025
- Court
- District Court
- Case number
- DCSA43/2013
Costs will not be reduced because doing so would effectively award interest on refunds contrary to the binding Court of Appeal decision in Nomura; the lack of refund does not demonstrate conduct amounting to exaggeration or cause additional costs; appellants could have used s14(1A) security but chose to pay, so costs follow the event and appellants must pay the Collector's costs.