E-payment of refund/rebate claims: direct bank-credit mechanism with authorization, UTR tracking, and PAO reconciliation required. Introduction of an e-payment facility requires claimants to submit a one-time authorization for direct credit to the exporter's bank account; the refund sanctioning authority will forward consolidated statements and a cheque to the nominated bank, which will credit claimant accounts via NEFT/RTGS after applicable charges and retain authorization copies. Banks must generate UTRs for transfers, submit monthly UTR reports and periodic scrolls to the sanctioning authority and PAO, and the PAO must reconcile cheques with bank scrolls and report discrepancies for verification and compliance.