MEIS benefit repayment procedure clarified for obtaining No Incentive Certificate; assessment groups to verify and generate EDD challans. Only when MEIS scrips were issued and utilized for payment of duty must the importer deposit proportionate MEIS benefits with interest; where MEIS was not applied for or scrips were issued but not utilized, no deposit is required but a DGFT No Incentive Certificate must be produced. Importers may submit supporting documents to the Assessment Group, whose Appraiser will verify amounts and generate an Extra Duty Demand (EDD) Challan in the system the same day, or accept payment via Manual Challan where system generation is not possible.