New Zealand Law
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Its not the manager who makes that decision but Dispute Resolution Services. ACC A must accept a late review in certain circumstances under section 135 (2) which says
Despite subsection (2)(f) and (g) and any time frame prescribed in regulations made under section 328A for the lodgement of a review application, the Corporation must accept a late application if satisfied that there are extenuating circumstances that affected the ability of the claimant to meet the time limits, such as—
where the claimant was so affected or traumatised by the personal injury giving rise to the review that he or she was unable to consider his or her review rights; or
where the claimant made reasonable arrangements to have the application made on his or her behalf by an agent of the claimant, and the agent unreasonably failed to ensure that the application was made within the required time; or
cOrporation failed to notify the claimant of the obligations of persons making an application.
You should insist that the review be processed and heard, because they gave you the wrong number for the review which caused the problem. If they don't agree then you need to review their decision, as you have done