Additional Duty refund: procedural checklist and statutory auditor certification required to process eligible claims promptly. Refund of Additional Duty under Notification No.102/2007 requires filing a single claim per bill of entry within one year of duty payment, provision of a mandatory CA/statutory auditor certificate (by a CA who certifies the importer's financial records under Companies Act/ST/VAT/Income Tax Act) that correlates imports, sales and VAT/CST payments and explains non passing of duty; electronic sales invoices are acceptable with a paper declaration; accredited clients may receive preliminary sanction on specified documents; a detailed checklist of originals and certified evidence and prescribed annexure formats must accompany claims and forged documents will attract penal action.