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of <h1>Notification sets one-year refund window and three-month processing for 4% additional customs duty claims with documentation rules</h1> Notification clarifies refund procedure for the 4% additional customs duty: refund claims permitted within one year of duty payment; authorities must process claims within three months and publish status online; sale invoices may be submitted electronically with a paper declaration; a declaration denying Cenvat credit remains mandatory; ST/VAT discharge via cash or input tax credit is acceptable and copies of challans with a chartered accountant's certificate may substitute originals; certificates on non-passing of duty burden and ST/VAT payments must be from specified CAs who audit under Companies Act, ST/VAT or Income Tax law; consignment sales qualify if agent authorization and CA certification are furnished; part-quantity refunds allowed in loss/damage or sold-part cases.
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