Advance Authorisation redemption clarified for exporters impacted by IGST treatment and duty-exemption issues during specified imports. Clarification states that the Export Obligation Discharge Certificate (EODC) shall not be withheld where IGST was paid in cash at import clearance under the Advance Authorisation (AA) Scheme during the specified period, where the applicant did not avail IGST, Compensation Cess or other levy exemptions (except Basic Customs Duty), and where the applicant complied with prescribed pre-import and procedural requirements, reflecting prior Customs and DGFT notifications and subsequent directions permitting refunds or input tax credit where admissible.