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    <title>Additional Duty (SAD) 4 % Refund Issue ?</title>
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    <description>Persons who imported goods and subsequently sold them in the domestic market on payment of VAT may be entitled to a refund of the additional duty; the claim must be filed with the jurisdictional customs officer within the prescribed limitation period and in accordance with the procedural requirements and forms specified in the relevant customs notification and its amendments, and the customs authorities will adjudicate and grant the refund.</description>
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      <description>Persons who imported goods and subsequently sold them in the domestic market on payment of VAT may be entitled to a refund of the additional duty; the claim must be filed with the jurisdictional customs officer within the prescribed limitation period and in accordance with the procedural requirements and forms specified in the relevant customs notification and its amendments, and the customs authorities will adjudicate and grant the refund.</description>
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