Appellate review of advance rulings can confirm or modify rulings, and disagreement prevents issuance of an advance ruling. The Appellate Authority may, after hearing the parties, confirm or modify an advance ruling appealed or referred and must decide appeals within the prescribed statutory time frame. If the Members differ on any question in the appeal or reference, no advance ruling can be issued on that question. Pronounced advance rulings must be signed by the Members, certified as prescribed, and sent to the applicant, the concerned officer, the jurisdictional officer and the Authority.