Re credited SAD refund use extended to permit DEPB and Reward scrip utilisation; pending refund claims must be disposed promptly. Extension granted for using re credited 4% Special Additional Duty (SAD) refunds in DEPB and Reward Scheme scrips until 30 September 2013, with Chief Commissioners directed to dispose pending refund applications by an earlier administrative deadline, form special teams if necessary, report to the Board, and issue Public Notices; importers are advised to pay SAD in cash for future refund eligibility.