The High Court condoned the 525-day delay in instituting the appeal. It held that the case involved a...

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's Service Tax Appeal before the tribunal was maintainable. The HC set aside the tribunal's orders, restoring the appellant's appeal to the tribunal's file. The appeal was allowed. .....

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