Clarification on the procedure to re-credit 4% Special Additional Duty (SAD) of Customs in DEPB, VKGUY, FPS, FMS, MLFPS scrips - regarding
Show AI Summary
Revalidation of duty credit scrips: re-credited special additional duty remains valid from endorsement or original expiry to enable utilization.
Where a duty credit scrip is re-credited with Special Additional Duty, Regional Authorities shall endorse the scrip and the re-credited scrips shall carry validity for six months from the date of endorsement or retain the original validity of the scrip, whichever is later; this revalidation applies irrespective of whether the scrip had expired on or before submission to the RA.