Rebate of State and Central Taxes and Levies on garment exports provided as MEIS-type duty credit scrips; legacy claims converted. Introduction of the Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups (RoSCTL) replaces the earlier Rebate of State Levies scheme; rebate benefits will be issued as MEIS type duty credit scrips. Claims under the erstwhile scheme are to be processed only up to the specified cutoff and, in the transition, claims filed under existing RoSL scheme codes will be treated as RoSCTL claims until detailed procedures for issuance and use of scrips are finalised.
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Provisions expressly mentioned in the judgment/order text.
Rebate of State and Central Taxes and Levies on garment exports provided as MEIS-type duty credit scrips; legacy claims converted.
Introduction of the Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups (RoSCTL) replaces the earlier Rebate of State Levies scheme; rebate benefits will be issued as MEIS type duty credit scrips. Claims under the erstwhile scheme are to be processed only up to the specified cutoff and, in the transition, claims filed under existing RoSL scheme codes will be treated as RoSCTL claims until detailed procedures for issuance and use of scrips are finalised.
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