TMI Blog2014 (3) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... under which he has paid the tax nor can he claim that he is entitled to prefer a writ petition or to institute a suit within three years of such alleged discovery of mistake of law - Any proposition to the contrary not only results in substantial prejudice to public interest but is offensive to several well established principles of law and leads to grave public mischief. Explanation rendered for condonation of delay is not sufficient - At the relevant time, against the order passed by the AO, appellant carried no further challenge - Merely because much later it was decided in a particular manner by a Court or tribunal would not give reason to the appellant to prefer the appeal - It is true that the Appellate Commissioner had power to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, dismissed the delay condonation application and resultantly also the appeal. It was against such order that the appellant had approached the VAT tribunal. The tribunal discussed at considerable length all aspects presented before it and confirmed the view of the Commissioner. 3. Before us also learned counsel for the appellant could present only one ground for condonation of delay namely that when the Assessing Officer passed the order the law was not clear. It was only when the tribunal rendered its judgement in case of Reliance Industries that interpretation of the statutory provisions became clearer. Issue being covered in favour of the appellant technical grounds should not come in his way in substantial justice. We are ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held and observed as under : (iv) It is not open to any person to make a refund claim on the basis of a decision of a Court or Tribunal rendered in the case of another person. He cannot also claim that the decision of the Court/Tribunal in another person s case has led him to discover the mistake of law under which he has paid the tax nor can he claim that he is entitled to prefer a writ petition or to institute a suit within three years of such alleged discovery of mistake of law. A person, whether a manufacturer or importer, must fight his own battle and must succeed or fail in such proceedings. Once the assessment of levy has become final in his case, he cannot seek to reopen it nor can he claim refund without reopening such assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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