Assessee eligible to get refund of advance FBT when it got status of trust with retro-effect

IT: Where assessee, for assessment year 2006-07, paid fringe benefit tax in advance and subsequently it was granted registration under section 12AA with retrospective effect from 1-4-2005 and thereupon it moved an application on 31-8-2007 for refund of aforesaid amount of fringe benefit tax, Assessing Officer was to be directed to process application of assessee in accordance with law