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    <title>Refund claim of additional duty</title>
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    <description>Refund of additional duty is permitted where imported goods are sold through consignment agents, stockists, branches or depots, provided there is an authorization agreement, invoices showing sales made on behalf of the importer, and a Chartered Accountant&#039;s certificate evidencing that the intermediary paid applicable ST/VAT and that this payment correlates with the additional duty paid on import, all to be verified by Customs prior to refund.</description>
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