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    <title>Filing of Refund of 4% Additional duty (4% SAD) in pursuance of Notification No. 102/2007-Customs dated 14.09.2007-Filing of Single Refund Claim in a Month as per Circular No.6/2008-Customs dated 28.04.2008.</title>
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    <description>Importers must present a single refund claim per month for Additional Duty levied under the Customs Tariff Act regardless of the number of Bills of Entry processed, and trade must comply with the CBEC Circular limiting refund filings to one claim per importer per month.</description>
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