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of <h1>Customs Duty Refund Process Simplified: Statutory Auditors, Cost Accountants, and Chartered Accountants Can Now Issue Certificates.</h1> The circular addresses the refund of the 4% Additional Duty of Customs (CVD) as per Notification No. 102/2007-Customs. It highlights a change in the procedure for issuing certificates required for the refund process. Previously, only Chartered Accountants could issue these certificates, confirming that the 4% CVD burden was not transferred to buyers. The Board has now amended Circular No. 18/2010-Customs to allow Statutory Auditors, Cost Accountants, and Chartered Accountants to issue such certificates, thereby easing the process for importers who use Cost Accountants for VAT audits.
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