OPINION
CARMAN, Judge:
Plaintiff moves for summary judgment and an order directing Customs to reliquidate the entries at issue and to refund all antidumping duties paid plus interest. Defendant cross-moves for summary judgment claiming there are no material issues of fact to be tried and this case should be dismissed. This Court has jurisdiction pursuant to 28 U.S.C. § 1581(a) (1988).
BACKGROUND
The two entries at issue, 78-238247...
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