Section 9(4) in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005
(4)Date of receipt of an application free from any defect or deficiency in the secretariat of the Authority shall be deemed to be the dote of the application for the purposes of sub-section (4) of section 28H of the Customs Act of sub-section (4) of section 23C of the Central Excise Act or sub-section (4) of section 96C of the Service Tax Provisions.
