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    <title>Return of Original Duplicate copy of Bill of Entry (Importer’s copy) and corresponding TR-6 Challan to the importer on sanctioning of 4% SAD refund claim</title>
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    <description>Refund of Additional Duty claims require presentation of the original Duplicate Bill of Entry (Importer&#039;s copy) and corresponding TR 6 Challan; upon filing, originals and photocopies are endorsed and signed by the processing officer, originals are returned to the importer, and the endorsed photocopies are retained as the operative documents for processing, audit and review. Postal claims follow the same endorsement and return-by-post procedure. The endorsement is treated as defacement of the original Bill of Entry under CBEC guidance.</description>
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      <description>Refund of Additional Duty claims require presentation of the original Duplicate Bill of Entry (Importer&#039;s copy) and corresponding TR 6 Challan; upon filing, originals and photocopies are endorsed and signed by the processing officer, originals are returned to the importer, and the endorsed photocopies are retained as the operative documents for processing, audit and review. Postal claims follow the same endorsement and return-by-post procedure. The endorsement is treated as defacement of the original Bill of Entry under CBEC guidance.</description>
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