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Supplementary duty credit scrip entitlement allows exporters to claim scheme-rate differentials for eligible exports where higher rates apply. Regional Authorities must accept requests supported by related file numbers and a due-drawn differential statement (Annexure A) and grant manually issued supplementary freely transferable duty credit scrips for shipping bills where entitlement rates have increased or original claims have been restored or enhanced, without insisting on surrender of the original scrip, processing consolidated requests in the related main claim files to maintain records.
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Provisions expressly mentioned in the judgment/order text.
Supplementary duty credit scrip entitlement allows exporters to claim scheme-rate differentials for eligible exports where higher rates apply.
Regional Authorities must accept requests supported by related file numbers and a due-drawn differential statement (Annexure A) and grant manually issued supplementary freely transferable duty credit scrips for shipping bills where entitlement rates have increased or original claims have been restored or enhanced, without insisting on surrender of the original scrip, processing consolidated requests in the related main claim files to maintain records.
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