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<h1>Tribunal denies refund request of Rs. 1 lakh, advises appeal process.</h1> The Tribunal dismissed the applicant's request for a refund of Rs. 1 lakh with interest, stating that the applicant could appeal the Dy. Commissioner's ... Appeal to Appellate Tribunal The applicant requested refund of Rs. 1 lakh with interest after Tribunal allowed appeal. Dy. Commissioner rejected refund claim as time-barred. Tribunal dismissed application, stating applicant can appeal Dy. Commissioner's decision.