.brc {
    margin: 63px auto;
    display: block;
    text-align: right;
}

.bros {
    text-align: center;
    display: block;
    margin: 32px auto;
}

.bros select 
{
     padding: 8px 16px; 
    border:1px solid black;
    background-color:transparent;
     border-radius: 8px; 
    width: 250px;
    
}
.bros select:focus 
{
   border:1px solid black;
    border-radius: 8px; 
   outline:none!important;
}

button:focus {
  
    outline: none;
}

.dwn {
    margin: 28px auto;
    display: block!important;
}

.btn-solid-reg {
    display: inline-block;
    padding: 19px 27px 10px;
    border: 0.125rem solid #1e4169;
    border-radius: 2rem;
    background-color: #1e4169;
    color: #fff;
    font: 700 0.75rem/0 "Raleway", sans-serif;
    text-decoration: none;
    transition: all 0.2s;
    font-size: 16px;
}

.btn-solid-reg i 

{
    margin-top:-8px;
}

.vcn {
    background-color: #cccccc5c;
    margin: 65px 0px 30px 0px;
}



/* vat-header */
	.vat-header {
		background: url('../../img/franchise/vat-refund.jpg') center center no-repeat;
		background-size: cover; 
		height: 78%;
		background-position: center;
	}

	.vat-header .vat-header-content {
        padding-top: 11.5rem;
        text-align: left;
        padding-bottom: 20.5rem;
	}

	.vat-header .text-container {
		margin-top: 0;
		margin-bottom: 0;
	}
    /* end-vat-header */
    
    .p-heading {
        width: 80%;
    }

    @media only screen and (max-width: 768px){
        .btn{ margin-bottom: 20px; }
        .cc {
            max-width: 100%!important;
            padding: 10px 0px 10px 0px;
        }
        .lis {
            list-style-type: none;
            margin-bottom: 0px;
            /* margin-left: -51px; */
            color: #1e4169;
            font-size: 12px;
        }
        .p-heading {
            width: 100%;
            text-align: justify;
        }
        .vat-header {
            background: url('../../img/franchise/vat-refund.jpg') center center no-repeat;
            background-size: cover;
            height: auto;
            background-position: center;
            margin-top: 58px;
        }
        .turquoise {
            color: #292B2C;
            font-size: 26px;
        }
       
        .vat-header .vat-header-content {
            padding-top: 60px;
            text-align: left;
            padding-bottom: 40px;
        }
    }

    @media screen and (min-width:768px) and (max-width:1024px)and (orientation : landscape)
    {
        .lis {
            list-style-type: none;
            margin-bottom: 0px;
            /* margin-left: -35px; */
            color: #1e4169;
            margin-right:0%;
        }

    }

    @media screen and (min-width:768px) and (max-width:1024px) and (orientation :portrait)
	{
		.lis {
			list-style-type: none;
			margin-bottom: 0px;
			/* margin-left: -35px; */
			color: #1e4169;
			margin-right: 55%;
        }
        .vat-header .vat-header-content {
            padding-top: 12.5rem;
            text-align: left;
            padding-bottom: 11.5rem;
        }
    }



    @media screen and (min-width:1024px) and (max-width:1366px)
    {
        .lis {
            list-style-type: none;
            margin-bottom: 0px;
            /* margin-left: -35px; */
            color: #1e4169;
            margin-right: 0%;
        }
        .vat-header .vat-header-content {
            padding-top: 12.5rem;
            text-align: left;
            padding-bottom: 11.5rem;
        }
      
    }