Refund Order Review Dismissed Due to Delay Beyond Prescribed Period; Revenue's Arguments Deemed Unmeritorious.

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....Power to review of the refund order - Period of limitation - there are no merits in the contentions of the appellant (revenue) that the review could not be completed within the time limit prescribed as the order was not received and that the same could be taken up only after the receipt of duly attested photocopy of the Order-in-Original. In view of the above we hold that the review is undertaken much after the stipulated time limit prescribed therein. - AT....