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    <description>Digitization of Refund claims establishes an electronic filing regime for specified refund categories while retaining an optional manual route. Claimants may provide the entire refund claim and supporting documents as a single .pdf on portable media to a designated receiving officer, who will copy the file and return the device. Receipt sections must record claims in a prescribed database, hyperlink the .pdf to the receipt record, maintain separate SAD and CRC databases, and ensure weekly backups under an SOP; additional documents are to be linked similarly.</description>
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