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This article is from the Magic: The Gathering Rules FAQ, by Patrik Linell (pls@claymore.nu) with numerous contributions by others.

43 If a spell is countered, do you still have to pay its cost? (Magic: The Gathering Rules)

Yes. By the time it can be countered it's been announced, had its
targets and mode chosen, and had its cost paid. You've lost the mana for good.

 

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