Restriction on replenishment of gold or silver: exporters cannot claim replenishment if they take indirect tax credits or refunds. The amendment inserts a proviso denying replenishment of gold or silver to an exporter where the exporter avails Cenvat credit on inputs, input tax credit on inputs or services under the central GST regime, or obtains a refund of input tax credit or integrated tax under the GST refund mechanism, thereby conditioning the replenishment facility on non receipt of overlapping indirect tax benefits for the exported product.