Grant of drawback under section 74 or refund under section 27 of the Customs Act, 1962 in cases where import duty has been paid through Duty Credit Scrips

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....Customs New Delhi, dated 3rd July, 2026. To All Chief Commissioners of Customs/ Customs (Preventive) All Chief Commissioners of Customs & Central Excise All Commissioners of Customs/ Customs (Preventive), All Commissioners of Customs & Central Excise. Sir/Madam, Subject: Grant of drawback under section 74 or refund under section 27 of the Customs Act, 1962 in cases where im....

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....s observed that, in certain cases where the importer had discharged Basic Customs Duty (BCD) through Duty Credit Scrips, drawback under Section 74 of the Customs Act, 1962 was incorrectly granted in cash. 3. The matter has been examined in the Board. It is clarified that wherever the duty has been paid through scrip(s) at the time of import, and subsequently drawback under section 74 or refund ....

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....l be issued by the Directorate General of Systems upon completion of the said module. 5. In cases involving legacy schemes such as MEIS, SEIS, etc., where the import duty was paid through such legacy scrips and re-credit of the scrips is not feasible at the time of sanctioning drawback under Section 74 or refund under Section 27 of the Customs Act, 1962, as the case may be, the Customs authorit....