Actually we upgraded the application and database from
RDBMS : 10.2.0.5.0
Oracle Applications : 12.0.6
to
RDBMS : 11.2.0.4.0
Oracle Applications : 12.1.3.
This form is customized and its working fine in release 12.0.6 but when we upgraded we found this error. (FRM-40301 Query Caused no records to be reterived. Re-enter)