Rebate of State Levies scheme: exporters may opt to claim state-level input levies on made-ups, credited automatically. The Rebate of State Levies (ROSL) Scheme allows exporters of made-ups to opt in at the item level via specified Shipping Bill scheme codes, thereby making a claim-cum-declaration of eligibility and non-duplication. Rebate is calculated on FOB value using notified rates and caps; disbursal is credited to the exporter's drawback-registered bank account in parallel with drawback and reflected in ICEGATE. Shipping Bills lacking the proper scheme code must be amended before LEO; system changes print ROSL amounts and the declarative checklist.
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Provisions expressly mentioned in the judgment/order text.
Rebate of State Levies scheme: exporters may opt to claim state-level input levies on made-ups, credited automatically.
The Rebate of State Levies (ROSL) Scheme allows exporters of made-ups to opt in at the item level via specified Shipping Bill scheme codes, thereby making a claim-cum-declaration of eligibility and non-duplication. Rebate is calculated on FOB value using notified rates and caps; disbursal is credited to the exporter's drawback-registered bank account in parallel with drawback and reflected in ICEGATE. Shipping Bills lacking the proper scheme code must be amended before LEO; system changes print ROSL amounts and the declarative checklist.
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