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    <description>The appeal against the dismissal of the refund claim as time-barred was ultimately dismissed by the Tribunal. The appellant&#039;s argument for interest on the refund amount was not addressed in subsequent orders, leading to a dispute on the limitation period for filing an appeal. Despite pursuing the matter with the authority, the appellant failed to file the appeal within the prescribed time frame, resulting in the Tribunal ruling the appeal as time-barred. The focus remained on the limitation issue, and the Tribunal did not delve into the merit of the interest claim.</description>
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      <description>The appeal against the dismissal of the refund claim as time-barred was ultimately dismissed by the Tribunal. The appellant&#039;s argument for interest on the refund amount was not addressed in subsequent orders, leading to a dispute on the limitation period for filing an appeal. Despite pursuing the matter with the authority, the appellant failed to file the appeal within the prescribed time frame, resulting in the Tribunal ruling the appeal as time-barred. The focus remained on the limitation issue, and the Tribunal did not delve into the merit of the interest claim.</description>
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