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Section 3

. Subs. by Act 17 of 2013, s. 97 , for "Section 28I".

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3 . Subs. by Act 17 of 2013, s. 97 , for "Section 28I". beginning with the date of such advance ruling and ending with the date of order under this sub-section) to the applicant as if such advance ruling had never been made. (2) A copy of the order made under sub-section (1) shall be sent to the applicant and the 1 [Principal Commissioner of Central Excise or Commissioner of Central Excise].