1983 (3) TMI 173

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....jan, D.R., for the Respondent. [Order].  - The case was heard on 31-3-1983. 2. The appellants seek refund of countervailing duty collected from them on electric motors comprised in Items 1 and 2 of the Bill of entry No. 1143-D1, dated 29-8-1977 on the ground that no electric motor was in fact imported. They stated before us that they had verified once again from their purchase departm....