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    <title>Streamlining the procedure for refund of 4% Additional Duty of Customs in pursuance of Notification No. 102/2007-Customs dated 14.9.2007-Reg.</title>
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    <description>Accepts copies of ST/VAT challans accompanied by a consolidated statutory auditor/Chartered Accountant certificate in the prescribed proforma, eliminating the need for each challan copy to be separately certified. Originals may be called for in doubtful cases. Merges multiple auditor certificates into a single mandatory format, Annexure E, which verifies VAT/ST payment, correlates payments with sales invoices, addresses unjust enrichment, and covers sales via consignment agents; modifications apply to pending claims and Annexure E is mandatory from 1 August 2015.</description>
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