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2008 (6) TMI 521 - AT - CustomsExtract: .......me misapprehension, and if the law allows it a right to ask for refund on proper appraisement and which is actually applied for the party cannot be estopped from making such application and ask for such refund. rdquo 4. emsp In view of the above decision, we find no merit in the appeal, the same is dismissed. (Dictated and pronounced in open court)
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