Section 92(2) in West Bengal Value Added Tax Act, 2003
(2)If, for reasons to be recorded in writing, the Appellate and Revisional Board refuses to make such difference, the applicant may, within ninety days of such refusal, either-(a)withdraw his application and if he does so, the fee, if any paid, shall be refunded; or(b)apply to the Tribunal against such refusal.
