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.