Drawback payment verification: exporters must provide bank-attested authority letters and banker explanations before manual cheque issuance. Issuance of manual cheques for drawback where exporter account discrepancies exist requires bank-attested authority letters confirming signatory names and designation, retention of the original authority letter by the Drawback section, and banker certification of bank details furnished to the Nodal Bank. Exporters must explain reasons for non-receipt of drawback credits and submit a banker's letter stating reasons for non-acceptance of the drawback scroll before the claim is processed; implementation difficulties should be reported to the Drawback Section authorities.