AAAAARGH! HELP ME!

My '82 TR1 has an annoying misfire and/or backfire when shutting the throttle.
I've replaced the mixture control valve with a brand new unit (£50!) and checked all the hoses for leaks - no different
I've replaced the inlet stubs with brand new units (£60!)- no different
I've stripped and cleaned the carbs and replaced the diaphragms, needles and jets (£85!) - no different
I've set float levels exactly and blanced the carbs spot on - no different
Exhaust is in good order with no leaks
Engine is in good order - done about 25000mls - no bad rattles and runs ok except for the misfire when shutting throttle
anyone got any ideas?
fanx
Bob