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    <description>The appeal was rejected primarily due to the refund claims being mostly time-barred, except for a specific period where duty was paid under protest. The principle of undue enrichment was deemed applicable, and the appellants lacked ample evidence to support their refund claims. Furthermore, there was no legal provision for claiming interest or damages on the refunds, leading to the dismissal of the appeal.</description>
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      <description>The appeal was rejected primarily due to the refund claims being mostly time-barred, except for a specific period where duty was paid under protest. The principle of undue enrichment was deemed applicable, and the appellants lacked ample evidence to support their refund claims. Furthermore, there was no legal provision for claiming interest or damages on the refunds, leading to the dismissal of the appeal.</description>
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