The official JLPT N1 sample contains this sentence:
いまさら後悔してみたところで、してしまったことは取り返しがつかない。
Which I would translate as:
Even if it is too late I tried to feel sorry, but what has been done can be undone.
If my translation correct, I fail to see any situation where anyone would say this, especially the "tried to feel sorry" part. The sample does not give any context unfortunately. Can you imagine any scenario where someone sane would actually say this?