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    <title>2019 (11) TMI 50 - CESTAT NEW DELHI</title>
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    <description>The appeal was dismissed as time-barred due to failure to challenge the order for interest refund. The Tribunal held that the appeal was filed within time as the cause of action arose when the appellant was advised to file the appeal against the refund order. The matter was remanded back to the Commissioner (Appeals) for a decision on merits, emphasizing the importance of timely filing appeals and the significance of the cause of action in determining the limitation period.</description>
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      <description>The appeal was dismissed as time-barred due to failure to challenge the order for interest refund. The Tribunal held that the appeal was filed within time as the cause of action arose when the appellant was advised to file the appeal against the refund order. The matter was remanded back to the Commissioner (Appeals) for a decision on merits, emphasizing the importance of timely filing appeals and the significance of the cause of action in determining the limitation period.</description>
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