Issue of duty credit under RoDTEP amended to include Special Economic Zone units with revised export documentation timing. The amendment expands RoDTEP eligibility by inserting 'or unit in Special Economic Zone' after 'Export Oriented Unit', thereby making SEZ units eligible for duty credit issuance. It also adds a proviso that, for goods manufactured by or exported by an SEZ unit, the shipping bill or bill of export must be presented on or after the prescribed commencement date, establishing a temporal condition for entitlement to duty credit under the scheme.