Section 40(3) in Kerala General Sales Tax Rules, 1963
(3)If an appeal or an application for review filed by an assessee under Section 39 is allowed by the Appellate Tribunal, or if such appeal or application is disposed of by the Appellate Tribunal without going into the merits, or if such appeal or application is rejected under the Sales-tax Appellate Tribunal Regulations the Appellate Tribunal may in its discretion, by order, refund either wholly or partly, the fee paid by the assessee under sub-section (3) or subsection (7) (b) of Section 39.
