Re-credit of additional customs duty paid through scrips required; eligible refunds to be re credited to relevant scrips. Where additional customs duty was paid through DEPB, VKGUY, FPS or FMS scrips, the refundable amount shall be re credited to the relevant scrip rather than paid in cash. The Refund Cell will scrutinize complete refund applications and, after sanctioning, forward claim files to Group VII for re crediting to the appropriate scrip.