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Grounds on which complaint shall be filed:
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....y in the issue of refunds or rebate beyond time limits prescribed by law or under the relevant instructions issued from time to time by the Central Board of Excise and Customs; (b) delay in adjudication; (c) delay in registration of taxpayers; (d) delay in giving effect to Appellate orders; (e) non-adherence to the principle of "First Come First Served" in sending refunds; (f) ....