Incremental export incentive: guidance on issuing duty credit scrips, tightened scrutiny, and sanctions for irregular claims. Guidance requires RAs to re-open files and issue supplementary duty credit scrips for incremental export growth after deducting initial scrips, subject to due diligence and enhanced scrutiny. It reiterates that entitlement is based on bona fide incremental exports, prohibits benefits where base-period exports were non-existent or understated to bypass checks, and mandates prescribed filing, CA certification, and single-RA processing for EDI ports. RAs must investigate multiple inconsistent applications, initiate FT (D & R) Act actions including DEL placement and penalties, report errant Chartered Accountants, and conduct post-issuance verification for high-growth claims.