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    <title>re-credit of Rs 8 L 4% SAD amount in DEPB Scrips</title>
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    <description>Applicant sought re-credit of SAD into DEPB scrips after receiving a Customs refund order, but the consolidated certificate (credit note) required for re-credit was not issued despite refund applications filed in 2011; applicant requests remedies to obtain re-credit for future import utilisation. The only reply asks whether the issue has been clarified, providing no substantive guidance.</description>
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      <description>Applicant sought re-credit of SAD into DEPB scrips after receiving a Customs refund order, but the consolidated certificate (credit note) required for re-credit was not issued despite refund applications filed in 2011; applicant requests remedies to obtain re-credit for future import utilisation. The only reply asks whether the issue has been clarified, providing no substantive guidance.</description>
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