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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Rebate of State and Central Taxes and Levies scheme issues transferable electronic duty credit scrips to offset customs and excise duties.</h1> The RoSCTL scheme rebates State and Central levies on exports of garments and made ups and, together with a compensatory Additional Ad hoc Incentive, issues benefits as single, freely transferable electronic duty credit scrips to be utilised for payment of specified Customs and Central Excise duties; notifications and DGFT procedures govern scrip issuance, transferability, use, recovery for over claims and administrative implementation.

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