We had made some exports under the RoDTEP scheme more than one year back. We received the duty credit in the electronic credit ledger but did not generate the e-scrip. Now, our ledger shows the credit but does not allow us to make the
e-scrip. So, we are unable to use the duty credit. Is there any provision that says that the duty credit will lapse if we do not generate the e-scrip within one year?
No. Regulation 4(1) of the Electronic Duty Credit Ledger Regulations, 2021, says that the exporter will have the option to combine the duty credits under