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    <description>Tribunal allowed refund of an excess duty payment, treating the amount as mistakenly paid and not as duty, and held time bar inapplicable. HC, following SC precedent and subsequent HC authority, found no error in the Tribunal&#039;s decision, held no question of law arose and refused interference. Appeal was rejected without admission.</description>
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      <description>Tribunal allowed refund of an excess duty payment, treating the amount as mistakenly paid and not as duty, and held time bar inapplicable. HC, following SC precedent and subsequent HC authority, found no error in the Tribunal&#039;s decision, held no question of law arose and refused interference. Appeal was rejected without admission.</description>
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