CBIC Clarifies refund of Duties paid through scrips

The CBIC through Circular No. 30/2026-Customs dated 3 July 2026, has clarified the manner of granting drawback where import duties were discharged through Duty Credit Scrips. 

The Circular mandates that such drawback or refund should ordinarily be granted through re-credit rather than cash. 

Separate procedures have also been prescribed for RoDTEP/RoSCTL scrips and legacy schemes such as MEIS and SEIS.