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 ... Summary
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.
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