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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RULINGS], it was held that there is no provision in Act or rules for refund of application fee, even if application is withdrawn.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.
Refund of application fee: advance ruling applications are not refundable even if the applicant withdraws the application. There is no statutory or regulatory provision permitting refund of fees paid for advance-ruling applications; fees are retained and not returned on withdrawal, a position noted in the Service Tax Practice Manual and reflected in the Authority for Advance Rulings decision cited. of Press 'Enter' after typing page number.
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