1) better way to avoid duplicates is by creating a temp table with same structure name RevenueTemp
CREATE TABLE RevenueTemp
AS SELECT * FROM Revenue where 1=0
and first time load your .csv file in this Temp table after completing use below query to insert from temp table to main table
Insert into Revenue
Select * from RevenueTemp a left outer join Revenue b on a.id=b.id where b.id is null
And i hope your id in Revenue Table is set as Primary Key.
2)You can create one header table with column ID,FileName and before processing complete file you can first check in this table
SELECT * FROM HeaderTable WHERE FileName='Acct-OCT-15'
if no data found then insert first line in HeaderTable and rest in your detail table with id as foreign key