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(4) Notwithstanding paragraph (e)(3) of this section, for a subsequently approved drug for which there are no quarters during the first calendar year beginning after the drug's first marketed date for which AMP has been reported under section 1927(b)(3) of the Act, the benchmark period CPI-U is the CPI-U for January of the payment amount benchmark period identified under paragraph (c)(4) of this section

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Fourth, we finalized how the refund amount will be calculated, which is specified in regulation at 414.940 (87 FR 69731)

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