Duty free import authorization double benefit curtailed; replenishments must be used for dutiable goods or duties paid. The DFIA scheme's concurrent availment of Cenvat credit or rebate for inputs used in exported goods and subsequent duty free replenishments could create double benefits. Amendments align the customs notification with FTP: if Cenvat/rebate was taken and replenishments are imported after EO, the importer must bond and certify use in manufacture of dutiable goods or pay additional customs/excise duty (with interest) or elect to pay additional duty at clearance and avail Cenvat. Recovery action for past cases is limited to instances where replenishments were used for non dutiable goods or transfers occurred without payment.