Revalidation of duty credit scrips permits utilisation of re credited SAD without RA endorsement; final extension applies. For purpose of utilisation of re credit of 4% Special Additional Duty (SAD), freely transferable duty credit scrips (including DEPB) shall be deemed revalidated until 30.09.2013 without further Regional Authority endorsement; if Customs issues a consolidated certificate by 30.06.2013, the SAD amount in that certificate shall be deemed re credited in the scrips without reference to any DGFT Regional Authority. This is the final extension and no further extensions will be considered; future refunds require payment of SAD in cash.