Additional customs duty refund procedure simplified, enabling accredited importers faster sanction and direct bank credit options. Refunds of the 4% Additional Duty of Customs (4% CVD) are to be sanctioned in full for Accredited Clients on preliminary production of TR-6 CVD challans, VAT/ST challans, sale invoice summaries (electronic), and a statutory auditor/chartered accountant certificate confirming VAT/ST payment correlation and that the CVD burden was not passed on; pre-audit is waived in favour of post-audit, claims to be cleared within thirty days. Direct bank credit by electronic transfer is optionally permitted with authorisation; CA certificate and importer self-declaration suffice without requiring audited financial statements.