Rebate of state and central taxes and levies: RoSCTL in ICES requires electronic DGFT scrip transmission and portal verification. Operationalisation of the RoSCTL scheme in ICES implements electronically issued DGFT scrips transmitted to ICEGATE with registration enabled in the Licence Management APR role. RoSCTL scrips must be registered in ICES only when transmitted electronically; manual registration is prohibited. Scrips are paperless and transferable, ownership is verified via the DGFT portal when used for import duty payment, and the same checks and balances as MEIS apply.
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Provisions expressly mentioned in the judgment/order text.
Rebate of state and central taxes and levies: RoSCTL in ICES requires electronic DGFT scrip transmission and portal verification.
Operationalisation of the RoSCTL scheme in ICES implements electronically issued DGFT scrips transmitted to ICEGATE with registration enabled in the Licence Management APR role. RoSCTL scrips must be registered in ICES only when transmitted electronically; manual registration is prohibited. Scrips are paperless and transferable, ownership is verified via the DGFT portal when used for import duty payment, and the same checks and balances as MEIS apply.
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