TMI Blog2016 (10) TMI 667X X X X Extracts X X X X X X X X Extracts X X X X ..... opted a pragmatic approach. In cases of this nature, especially when the claim for refund is rejected, the assessee does not stand to lose by protracting the proceedings. Therefore, a pedantic approach is not what is warranted in this case - delay to be condoned - matter remitted to Tribunal to take up the appeal and dispose of the appeal on merits and in accordance with law. - Civil Misc. Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ff Act, 1975. By an Order in Original dated 18-9-2012, the refund claim was rejected and the same was also confirmed by the Commissioner (Appeals) by an order dated 3-4-2014. As against the Order in Original and the order in appeal, the appellant filed a further appeal before the Tribunal with a delay. The Tribunal refused to condone the delay on the ground that the delay was not properly explaine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted, the assessee does not stand to lose by protracting the proceedings. Therefore, a pedantic approach is not what is warranted in this case. 6. Accordingly, the civil miscellaneous appeal is allowed. The order passed by the Tribunal is set aside and the matter is remitted back to the Tribunal. The Tribunal shall condone the delay, take up the appeal and dispose of the appeal on merits and in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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