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    <description>The appeal filed by the revenue under Section 130(1) of the Customs Act, 1962 against the order allowing the respondent&#039;s refund claim of Rs. 4,00,442 on additional duty of Customs was dismissed as not maintainable due to the monetary limit set by the Government of India. The substantial questions of law raised in the appeal were noted to remain open for future consideration by the court.</description>
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      <description>The appeal filed by the revenue under Section 130(1) of the Customs Act, 1962 against the order allowing the respondent&#039;s refund claim of Rs. 4,00,442 on additional duty of Customs was dismissed as not maintainable due to the monetary limit set by the Government of India. The substantial questions of law raised in the appeal were noted to remain open for future consideration by the court.</description>
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