Q: How to respond to repeat comments from a reviewer which I've already incorporated in my revised document?

Firstly, as you have received only a minor revision after an earlier status of “reject and resubmit,” good show on that! About the repeat comments, you may be right. The reviewer may not have viewed your updated paper along with the comments written in a separate document, and so may have believed you have not made the earlier requested changes. There is not much to worry though. When submitting the revised version, you can mention this in the mail to the editor, requesting them to look into this. At the most, the reviewer may have some final, minor changes before they provide their approval. If needed, to frame your response, you could refer to the template in this resource: How to write a response to reviewer comments in case of minor revisions