Advance ruling voidance: rulings obtained by fraud may be declared void ab initio, restoring statutory application.

Where the Advance Ruling Authority finds an advance ruling was obtained by fraud or misrepresentation it may declare the ruling void ab initio; thereafter the Chapter's provisions apply as if the ruling had never been made, excluding the period between the ruling's date and the date of the annulment order, and a copy of the order must be sent to the applicant and the relevant Principal Commissioner or Commissioner of Central Excise.

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