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 tax which has been remitted pending disposal of such application for a certificate of eligibility or renewal thereof.