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of <h1>Procedure for Re-crediting 4% Special Additional Duty of Customs in Duty Credit Scrips Explained.</h1> The circular outlines the procedure for re-crediting the 4% Special Additional Duty (SAD) of Customs in various duty credit scrips such as DEPB, VKGUY, FPS, FMS, and MLFPS. It provides guidelines for applicants, including the submission of original duty credit scrips and supporting documents to the Regional Authority for endorsement. The scrip can be revalidated for six months if its validity is less than six months. The guidelines also address the re-credit process for transferred scrips and require applications to be filed within three months of the issuance of a consolidated certificate by Customs. The process aims to ensure compliance and prevent fraudulent claims.
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