Rebate of State levies on garment exports: exporters may opt for ROSL scheme; CBEC to administer and disburse. ROSL establishes an optional rebate of State levies on garment exports (Chapters 61,62) administered by CBEC with rates and caps in two schedules; exporters must make an item-level claim cum declaration at shipping bill filing (EDI scheme-code constitutes declaration). Rebate is calculated on FOB using notified rates/caps, processed in parallel with Duty Drawback, automated by Systems Directorate where possible, and paid by PAO subject to Ministry of Textiles budget. Overpayments, non-realisation of export proceeds, or wrongful declarations trigger recovery coordinated with the Textile Commissioner.