Addition of provisions under the Handbook of Procedures for implementation of the Scheme for Rebate of State and Central Taxes and Levies, as notified by the Ministry of Textiles for issuance of scrip for RoSCTL under a MEIS type mechanism

Rebate of State and Central Taxes and Levies: online duty credit scrip issuance with system-based approval and recovery safeguards.

Administrative framework for issuance and use of Duty Credit Scrips under the RoSCTL for apparel and made-ups: online ANF4 R applications with digital signature linking up to 50 shipping bills, system-based approval and RA issuance, split-scrips permitted, EDI and non-EDI port-specific registration rules, single-port registration required prior to use, 24-month validity, one-year filing deadline from shipping bill upload (no late cut), RA verification for non-EDI bills, duplicate scrip provision, broad exporter eligibility except denied entities, and document retention and recovery mechanisms including refund with interest for failures or excess grants.