Whether there is any provision regarding refund of application fee if applicant withdraw the application?

26 - Advance Rulings

No. In the case of Sun beam Auto Ltd. [2006 (12) TMI 481 - AUTHORITY FOR ADVANCE RULINGS], it was held that there is no provision in Act or rules for refund of application fee, even if application is withdrawn. No refund is allowed for the fees paid for advance ruling.

Dated: 9-4-2015