Additional Duty refund procedures streamlined: simplified documentation, electronic invoice submission, CA certificate acceptance and optional direct bank credit. For Accredited Clients under the ACP scheme, full 4% CVD refunds will be sanctioned on preliminary scrutiny of TR-6 challans, VAT/ST challans, sale invoice summaries and a statutory auditor/CA certificate verifying VAT correlation and non-passage of CVD; pre-audit is dispensed with, detailed checks deferred to post-audit, refunds to be sanctioned within 30 days, sale invoices may be submitted electronically, and optional direct bank credit via RTGS/NEFT is authorised with prescribed authorisation.