In order to leave a seat and opt for upgradation, you have to deposit your fees and report to the college.
Once you opt for upgradation, the same amount of money will be transferred to the next allotted college after upgradation.
In case, you don't want to take any seat and just leave your alloted college, then there are different protocols in different states, your money will be transferred back to your account after complete counselling.
Best of luck

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