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<h1>Reimbursement of past expenditures under ECB framework prohibited, restricting trade credit use to permitted end-uses under regulations.</h1> Reimbursement of expenditure incurred in the past is not a permissible end-use under the External Commercial Borrowings (ECB) framework; the ECB/trade-credit regime bars use of borrowed funds to reimburse pre-existing expenses, requiring that financing be applied only to authorised operational or capital purposes.