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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Rebate of State levies: exporters must opt via shipping bill scheme code to claim rebate credited to registered drawback account.</h1> The ROSL-Made-ups scheme permits voluntary rebate of State levies on inputs and related charges for exports of made-ups, calculated on FOB value per notified rates and credited to the exporter's registered drawback account. Claiming requires selection of prescribed scheme codes at the item level in the EDI shipping bill, which serves as the exclusive declaration of eligibility; shipping bills lacking the code may be amended before Let Export Order. ROSL amounts are shown on the shipping bill and ICEGATE and disbursed in parallel with drawback to the registered account.

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