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Default Offset formula

Can someone help me with what I think will be an offset formula.
My spreadsheet is used to prepare an import file for Accpac. Every 10 rows,
colum D is linked to a customer number in another worksheet. The source
worksheet has data in continuous rows. The import file has data for the same
customer in 10 rows so column D, every 10 rows, the link should only increase
by 1, not 10. Thanks in advance!

 
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