Supreme Court Ruling Alters Legal Interpretation; Tribunal Appeal Decision Stands as No 'Obvious Mistake' Found.

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Full Text of the Document

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....When the appeal was decided by the Tribunal through Annexure A order, the decision was taken based on the law as it stood then. In a subsequent decision of the hon'ble Supreme Court the law was declared as otherwise, based on a change of opinion. Such a change of opinion of law cannot be taken as a 'mistake apparent on the face of the record' which could be rectified.....