https://www.taxtmi.com/caselaws?id=49957 A delay in filing an appeal will not be condoned where the Revenue had already accepted the appellate order, refund had been granted and taken, and no timely challenge was made against the earlier legal position. A later decision of the Supreme Court, by itself, was not treated as sufficient cause for reviving an inordinate and unexplained delay. The operative effect is that mere change in legal stance after an adverse judgment does not justify belated filing when the earlier order was acted upon. en-us Mon, 14 Aug 2000 00:00:00 +0530 Wed, 18 Aug 2010 17:06:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49957 A delay in filing an appeal will not be condoned where the Revenue had already accepted the appellate order, refund had been granted and taken, and no timely challenge was made against the earlier legal position. A later decision of the Supreme Court, by itself, was not treated as sufficient cause for reviving an inordinate and unexplained delay. The operative effect is that mere change in legal stance after an adverse judgment does not justify belated filing when the earlier order was acted upon. Case-Laws Customs Mon, 14 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49957