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    <title>Refund of Additional Duty of Customs - Now refund application can be filed within one year</title>
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    <description>Amendment by Notification No.93/2008 prescribes a one-year limitation for filing refund applications for additional duty of customs where the importer-cum-trader has paid sales tax/VAT on resale; Notification No.102/2007 allowed such refunds without a deadline, and Circular No.6/2008 sets the procedural framework for processing these refunds.</description>
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