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    <description>The Tribunal set aside the order denying a refund of &amp;amp;8377;25,16,924 due to a delay in filing the appeal under section 85 of the Finance Act, 1994. The Tribunal held that the misinformation in the original order regarding the time limit for filing the appeal caused confusion, justifying the delay. The matter was remanded to the first appellate authority for a decision on merit, emphasizing the need for condonation of delay in light of the circumstances.</description>
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      <description>The Tribunal set aside the order denying a refund of &amp;amp;8377;25,16,924 due to a delay in filing the appeal under section 85 of the Finance Act, 1994. The Tribunal held that the misinformation in the original order regarding the time limit for filing the appeal caused confusion, justifying the delay. The matter was remanded to the first appellate authority for a decision on merit, emphasizing the need for condonation of delay in light of the circumstances.</description>
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