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Rumus REFUND

=IFERROR(
  XLOOKUP(
  REGEXEXTRACT($B6,"\[([^\]]+)\]"),
  IMPORT!$A:$A,
  IMPORT!$C:$C,
  ""
  ),"")

Rumus OUT

=IFERROR(
  XLOOKUP(
  REGEXEXTRACT($B6,"\[([^\]]+)\]"),
  IMPORT!$A:$A,
  IMPORT!$D:$D,
  ""
  ),"")