Section 14 of the Limitation Act, 1963 can be invoked for exclusion of time:
A. When the first suit is withdrawn under Order XXIII, Rule 1 of the Code of Civil Procedure on the ground of technical and formal defect
B. When there is delay in filing written statement
C. When the first suit was dismissed on merits
D. When the first suit is dismissed in default
Answer: Option A

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