DFIA amendment conditions CENVAT credit on post-export imports: bond or additional duty payment required to prevent double benefits. Amendment of DFIA rules permits availment of CENVAT credit but conditions post-export imports: importers clearing materials after discharge of export obligation must either furnish a bond to use imported materials in the manufacture of dutiable goods and obtain a certificate of such use within six months, or pay an amount equal to the additional duty of customs at clearance (payment allowing CENVAT credit). Transfers of authorisations or imported materials require payment of additional duty with interest if not paid at clearance. Recovery for past periods is limited to cases where duty-free replenishments were used to manufacture non-dutiable goods.