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1984 (6) TMI 236 - AT - CustomsExtract: .......msp;As regards the claim for refund of additional (countervailing) duty, we observe that this claim was not made before the lower authorities. We cannot, therefore, permit this new ground to be raised at this stage. Besides, the basis for this claim has not been spelt out or elaborated either in the revision application or in the hearing before us.
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