https://www.taxtmi.com/caselaws?id=150858 A civil refund suit was held not maintainable where the taxing statute provided an appellate and revisional hierarchy and the assessment orders had attained finality. The court applied the statutory bar against collateral challenge to completed assessments, and held that a taxpayer who failed to pursue the prescribed remedies could not later invoke mistake of fact or law to reopen the assessment in a refund action. Limitation was also treated as having run from the date the plaintiff knew of the governing legal position, not from a later claimed date of discovery. With the principal refund claim failing, no independent basis remained for interest. en-us Tue, 10 Sep 1974 00:00:00 +0530 Thu, 23 May 2013 16:26:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150858 A civil refund suit was held not maintainable where the taxing statute provided an appellate and revisional hierarchy and the assessment orders had attained finality. The court applied the statutory bar against collateral challenge to completed assessments, and held that a taxpayer who failed to pursue the prescribed remedies could not later invoke mistake of fact or law to reopen the assessment in a refund action. Limitation was also treated as having run from the date the plaintiff knew of the governing legal position, not from a later claimed date of discovery. With the principal refund claim failing, no independent basis remained for interest. Case-Laws VAT and Sales Tax Tue, 10 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150858