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1985 (4) TMI 180 - CEGAT, NEW DELHIExtract: .......licability of time limit to refunds, merely because no such plea was raised before the lower forum. In the light of this decision the departmental claim for classification of goods under altogether a different Tariff Entry can not be allowed to be raised for the first-time before the Appellate Tribunal in the garb of ldquo additional ground rdquo .
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