can i still make fresh application?

[ncisgreat]

If one have lodged an appeal for visa refusal his/her leave will be extended under the section 3c immigration act 1971. Many on this forum claiming one cant submit fresh application if visa has already expired by more than 28 days even if they are in appeal process. But this is what i found in ukba website

From 9 July 2012, any applicant who is applying for leave to remain must not have remained in the UK for longer than 28 days after the expiry of their original grant of leave, on the date of their application. This is commonly known as overstaying.

The 28 day period of overstaying is calculated from the latest of:

the last day of their latest grant of leave to enter or remain
the end of any extension of leave they were given under sections 3C or 3D of the Immigration Act 1971, or
the date the applicant is deemed to have received a written notice of invalidity, in accordance with paragraph 34C or 34CA of the Immigration Rules, relating to an in-time application for leave to remain

From above what i understand is 28 days will only be calculated when appeal will end or withdrawn this means one can make new application anyday withdrawing appeal or after the appeal decision is made

I dont know i might be wrong can someone make me clear?