Duty credit scrip re-credit determines drawback and refund treatment for imported goods, with cash payment excluded in these cases. Re-credit mechanism governs drawback under section 74 and refund under section 27 of the Customs Act, 1962 where import duty was paid through duty credit scrips. Where duty was paid through RoDTEP or RoSCTL scrips, the admissible amount is to be granted by re-credit into the electronic credit ledger of the IEC holder, not in cash. For legacy schemes such as MEIS and SEIS, where re-credit is not feasible, Customs is to issue a re-credit certificate for DGFT revalidation with details of the utilised scrip, import date, and debit amount.