Rebate of State levies on garment exports: opt in EDI claims, FOB based calculation, payment subject to textiles budget. ROSL establishes an opt in, item level rebate administered by CBEC alongside Duty Drawback for garments (Chapters 61/62) from specified export dates, with average rebate rates and per unit caps under two schedules. Exporters must declare eligibility, not claim other refunds, and select an EDI scheme code to claim. Rebate is calculated on FOB value, paid subject to Ministry of Textiles budget and EGM filing, and recovery follows Drawback processes with the Textile Commissioner empowered to recover wrongful payments as arrears of land revenue.
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Provisions expressly mentioned in the judgment/order text.
Rebate of State levies on garment exports: opt in EDI claims, FOB based calculation, payment subject to textiles budget.
ROSL establishes an opt in, item level rebate administered by CBEC alongside Duty Drawback for garments (Chapters 61/62) from specified export dates, with average rebate rates and per unit caps under two schedules. Exporters must declare eligibility, not claim other refunds, and select an EDI scheme code to claim. Rebate is calculated on FOB value, paid subject to Ministry of Textiles budget and EGM filing, and recovery follows Drawback processes with the Textile Commissioner empowered to recover wrongful payments as arrears of land revenue.
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