As per my opinion ICAI never allows the re-valuation of answer sheets. As per earlier ICAI notification fee for re-totaling and fee for verification of answer books is Rs. 100/- per paper subject to a maximum of Rs. 400/- for all the papers of a group/ both groups.
PROCEDURE FOR RE-TOTALLING
Write an application by hand (printed applications ate of no use) giving detail w.r.t. your Roll Number, address, Attempted Group, papers desired to be revalued and attach the required fees by way of postal order favour of Secretary, ICAI. Result will be out in max of 30 days. Chances are low but you can’t say.
This application is required to be submitted with in a month from the date of declaration of result.
The application for revaluation alongwith the desired fee DD may be sent to :