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    <title>Procedure to be adopted for refund of 4% Special Additional Duty of Customs in pursuance of Notification No. 102/2007-Customs dated 14.9.2007</title>
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    <description>Refund of the Special Additional Duty of Customs shall be effected by re crediting the eligible amount to the export incentive instrument used to pay the duty; amounts paid by DEPB, VKGUY, Focus Product Scheme, or Focus Market Scheme scrips must be re credited to the respective originating scrip.</description>
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