Section 44
Amendment, modification or revocation of customs ruling
A customs ruling may be amended, modified or revoked by the Director General if—
(a)
the customs ruling contains an error which needs to be corrected;
(b)
the customs ruling was based on an error of fact or law;
(c)
there is a change in law relating to service tax; or
(d)
there is a change in the material fact or circumstances on which the customs ruling was based.
(2)
The Director General shall, immediately after making the amendment, modification or revocation, give a notice in writing to the applicant referred to in section 42 of the amendment, modification or revocation and, such amended, modified or revoked customs ruling shall take effect from the date stated in the notice.
Service Tax 61
(3)
Notwithstanding subsection (2) and subject to section 38, if the amendment, modification or revocation of a customs ruling has the effect of decreasing any service tax liability in respect of any taxable services, any higher service tax that has been paid shall be treated as if the higher service tax has been paid in error.