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    <title>Business obtains tax refund after court overrules tribunal&#039;s dismissal of appeal.</title>
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    <description>The High Court condoned the 525-day delay in instituting the appeal. It held that the case involved a refund of tax wrongly paid, not a tax rebate as erroneously assumed. Consequently, the appellant&#039;s Service Tax Appeal before the tribunal was maintainable. The HC set aside the tribunal&#039;s orders, restoring the appellant&#039;s appeal to the tribunal&#039;s file. The appeal was allowed.</description>
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      <description>The High Court condoned the 525-day delay in instituting the appeal. It held that the case involved a refund of tax wrongly paid, not a tax rebate as erroneously assumed. Consequently, the appellant&#039;s Service Tax Appeal before the tribunal was maintainable. The HC set aside the tribunal&#039;s orders, restoring the appellant&#039;s appeal to the tribunal&#039;s file. The appeal was allowed.</description>
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