Re-credit of duty credit scrips allowed manually to enable CVD refund and manual bill of entry processing Registration of re-credited DGFT duty credit scrips for refund of CVD shall be allowed on a manual basis where EDI cannot record such re-credits; manually filed Bills of Entry may utilize re-credited balances. Commissioners must issue consolidated certificates showing total sanctioned refunds to enable DGFT re-crediting. Manual processing is permitted only where the duty payable does not exceed the re-credited scrip balance, re-credits must be used for BCD and CVD only, and measures must be taken to prevent misuse; administrative notices and reporting to the Board are required.