CBIC to initiate phase wise implementation of Electronic Credit Ledger (ECL) in customs w.e.f April 1, 2023; Considering the current state of development and integration of IT infrastructure, the decision has been made to enable ECL in two phases, where Phase I will be implemented from April 1 to April 30, and Phase II will be implemented from May 1 ; Pertinently, points out that “The balance in ECL being deposit, its refund is not governed by section 27 of Customs Act.”: CBIC Circular