Output tax not to be remitted in the event of rejection of application for certificate of eligibility or renewal thereof in respect of a newly set up industrial unit or the expanded portion of an existing industrial unit.
180.
If the application for certificate of eligibility made by a dealer according to rule 184 or renewal thereof according to sub-rule (1) of rule 186 is rejected under sub-rule (3) of rule 185 or sub-rule (3) of rule 186, the dealer shall, within thirty days from the date of order rejecting such application, make payment of the output tax which has been remitted pending disposal of such application for a certificate of eligibility or renewal thereof.