Withdrawal of export incentive: MEIS benefits removed for apparel and made ups, RoSCTL procedure and recovery rules introduced. Withdrawal of MEIS for apparel and made ups (chapters 61-63) for exports from 07.03.2019 is effected and replaced by the RoSCTL scheme. Revised HBP paras 4.95 and 4.96 set out electronic application procedures via ANF 4R, auto calculation and adjustment of entitlements (including reduction of MEIS already granted), issuance of duty credit scrips, port and registration rules, 24 month scrip validity, timelines for filing claims, and a recovery mechanism requiring three year record retention and refund with interest for excess or undue disbursals.