I was called for an interview, i submitted fresh documents . I had to show that my company had started trading .The new application was considered on it's own merit. I have to cover all the loop holes in my failed application. The funds were held in an overseas account in my own name.

I applied 28days after my appeal at the upper tribunal was refused

hi,
28 days starts from the date you received the letter

I got my visa last week after applying within 28 days.