<h1>Notification allows refund of 4% additional customs duty under section 3(5) subject to conditions and Rule 11/Rule 9 amendments</h1> A central authority issued a notification granting refund of the 4% additional customs duty levied under section 3(5) of the Customs Tariff Act, subject to conditions: the importer must pay all duties including the additional duty at import, state on sales invoices that no credit of the additional duty is admissible, file a refund claim with the jurisdictional customs officer, and remit applicable sales tax/VAT on sale. To prevent misuse, amendments add provisos to Rule 11 of the Central Excise Rules, 2002 and to Rule 9 of the Cenvat Credit Rules, 2004; related Cenvat guidance chapters were referenced.