Customs duty exemption on Fourth Schedule goods: refund if importer pays duties, invoices deny credit, files refund claim. Exempts the additional customs duty on Fourth Schedule goods imported for subsequent sale subject to conditions: importer pays all duties at import, issues invoices stating no credit of the additional duty is admissible, files a refund claim with the jurisdictional customs officer, pays applicable sales tax or VAT on sale, and furnishes documents evidencing payment of the additional duty, invoices of sale, and proof of payment of sales tax or VAT; the customs officer shall sanction refund if satisfied these conditions are fulfilled.