Delay in filing claim for refund won't upset assessee's statutory right to claim it

CST & VAT : Where assessee purchased chemicals from one 'M' after payment of tax at rate of 4 per cent and subsequently 'M' having found that above commodity was taxable at rate of 12.5 per cent raised debit note in July, 2006 upon assessee demanding tax difference of Rs. 1.40 lakhs and assessee promptly paid said amount and claimed tax rebate of same in VAT return filed for December, 2006, delay in putting forth claim for refund did not in any way affect assessee's right to claim said amount an