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<h1>Customs Duty Refund Process Expanded to Include VKGUY, FPS, and FMS as per Notification No. 102/2007-Customs.</h1> The circular outlines the procedure for refunding the 4% Special Additional Duty of Customs as per Notification No. 102/2007-Customs dated September 14, 2007. Initially applicable to DEPB Scrip, the refund process is now extended to include Vishesh Krishi and Gram Udyog Yojana (VKGUY), Focus Product Schemes (FPS), and Focus Market Schemes (FMS). The eligible refund amount should be re-credited to the respective scrips. Relevant authorities are instructed to issue public notices and standing orders for guidance, and any implementation difficulties should be reported to the Board promptly.