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    <title>4% ACD/SAD Refund Procedures under Notification No. 102/2007 Cus.</title>
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    <description>Refund of the additional customs duty on imported goods sold as such is available where the importer pays all duties at import, issues sales invoices expressly denying credit for the additional duty, files a refund claim with the jurisdictional customs officer, and furnishes documentary proof of payment of the additional duty and of appropriate sales tax or VAT on resale, subject to a one year filing limit and satisfaction of the customs officer.</description>
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