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    <description>A six-day delay in refiling the appeal was treated as insignificant and condoned, allowing the matter to proceed. During pendency, recovery proceedings were initiated and a partner made payment to the department; on the appellant&#039;s affidavit stating that it no longer wished to pursue the appeal, the Court permitted withdrawal and dismissed the appeal as withdrawn. The document reflects discretionary condonation of brief refiling delay and disposal of the appeal on the appellant&#039;s own request in the context of ongoing recovery action and voluntary payment.</description>
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      <link>https://www.taxtmi.com/caselaws?id=384291</link>
      <description>A six-day delay in refiling the appeal was treated as insignificant and condoned, allowing the matter to proceed. During pendency, recovery proceedings were initiated and a partner made payment to the department; on the appellant&#039;s affidavit stating that it no longer wished to pursue the appeal, the Court permitted withdrawal and dismissed the appeal as withdrawn. The document reflects discretionary condonation of brief refiling delay and disposal of the appeal on the appellant&#039;s own request in the context of ongoing recovery action and voluntary payment.</description>
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