https://www.taxtmi.com/caselaws?id=89459 A 20-day delay in filing the appeal was condoned because it arose from a bona fide belief that the department would respond to the appellant's representation, and the delay was not due to negligence. The refund dispute was remanded for fresh adjudication because the order-in-original dealt with only one of two refund items and gave no reasons on the unresolved seal kit claim. The appellant was therefore entitled to a de novo decision after being given an opportunity of hearing. en-us Wed, 18 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 12:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89459 A 20-day delay in filing the appeal was condoned because it arose from a bona fide belief that the department would respond to the appellant's representation, and the delay was not due to negligence. The refund dispute was remanded for fresh adjudication because the order-in-original dealt with only one of two refund items and gave no reasons on the unresolved seal kit claim. The appellant was therefore entitled to a de novo decision after being given an opportunity of hearing. Case-Laws Customs Wed, 18 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89459