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    <title>Appeal Order time Limitation</title>
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    <description>An appeal against a refund rejection remained pending after appellate acknowledgement; the transferee company submitted a withdrawal application post-merger which the authority has not acted upon. Recommended steps: send a withdrawal letter with acknowledgment, issue successive reminders copied to higher officers and the Commissioner, escalate to the Board chairman if unresolved, and file an online grievance via the public portal, preserving all correspondence as evidence of attempted withdrawal and requesting administrative intervention.</description>
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      <description>An appeal against a refund rejection remained pending after appellate acknowledgement; the transferee company submitted a withdrawal application post-merger which the authority has not acted upon. Recommended steps: send a withdrawal letter with acknowledgment, issue successive reminders copied to higher officers and the Commissioner, escalate to the Board chairman if unresolved, and file an online grievance via the public portal, preserving all correspondence as evidence of attempted withdrawal and requesting administrative intervention.</description>
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