Receipt API Is auto-committing

Issue Clarification: ===========
When applying a receipt to an invoice using the api (ar_receipt_api_pub.Apply AND ar_receipt_api_pub.Activity_application); the api is auto committing even if passing the p_commit value as 'F'('p_commit => fnd_api.g_false').

Other APIs are working fine.

Patch.13056525:R12.AR.B has been applied already.
ar patch/115/sql ARXPRECB.pls 120.81.12010000.59
ar patch/115/sql ARXPRECS.pls 120.28.12010000.13

We have verified, there is no auto-commit in the session and have tried in SQL Plus as well.

Code used :
=======
Code used :
ar_receipt_api_pub.APPLY
=========================

DECLARE
l_return_status varchar2(1);
l_msg_count number;