Electronic cash ledger mechanism governs credit, payment, refund, and exemption of customs-related deposits. Electronic deposits made towards duty, interest, penalty, fee or any other sum payable under the Customs Act, the Customs Tariff Act, or any other law in force, when made through an authorised mode of payment, are to be credited to the person's electronic cash ledger, subject to prescribed conditions, restrictions, and manner of maintenance. Amounts standing to the credit of that ledger may then be used for payment of such liabilities, subject to the prescribed manner, conditions, and time limits. Any balance remaining in the electronic cash ledger after payment of the relevant dues may be refunded in the prescribed manner.