Additional countervailing duty refund allowed if sales tax or VAT is paid; invoices must state that no credit is admissible. Importers must first pay all customs duties including the additional countervailing duty and may thereafter claim refund of that additional duty if the imported goods are sold and appropriate Sales tax or VAT (or Central Sales Tax for inter State sales) is paid on the sale. Refund claims require the bill of entry and proof of sales tax or VAT payment. Invoices for goods subject to refund must bear an endorsement that no credit of the additional duty shall be admissible; Cenvat Credit Rules and Central Excise Rules have been amended to bar credit and require dealer endorsements, with penalties for wrongful availment.