Refund of 4% additional customs duty permits electronic invoices and CA certified VAT proof to support refund claims. Procedure permits submission of electronic sale invoices with a paper declaration and accepts ST/VAT discharge by cash or input tax credit; statutory auditor/chartered accountant certificates correlating invoices with ST/VAT payments and supporting proof are acceptable for refund of 4% CVD. Copies of ST/VAT challans may be tendered with an acceptable CA certificate, originals to be produced if required; CA must certify under Companies Act, a State ST/VAT Act, or Income Tax Act. Consignment sales require authorization, invoice indication of agency sales, and CA certificate confirming ST/VAT payment and reimbursement.