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Taxation Central Ministry of Finance Customs Act, 1962

CBIC issues notification regarding grant of drawback/refund where import duty was paid through duty credit scrips

03-Jul-2026 | Circular No. 30/2026 -Customs

CBIC has issued notification regarding grant of drawback/refund where import duty was paid through duty credit scrips with effect from 3rd July 2026 key highlights are as follows:- 1. CBIC has clarified that drawback where import duty was paid through Duty Credit Scrips, shall be granted only through re-credit and not in cash. 2. Where duty was paid through RoDTEP or RoSCTL scrips, the admissible drawback/refund shall be re-credited to the importer's electronic credit ledger. 3. Re-credited amount will be available for generation of e-scrips, which can be utilised in accordance with Notification No. 75/2021-Customs (N.T.) dated 23 September 2021. 4. For imports where duty was paid through legacy schemes such as MEIS and SEIS, and electronic re-credit is not feasible, Customs authorities shall issue a re-credit certificate for revalidation of the duty credit scrips by DGFT. For more information kindly refer the attached document

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