Rebate of State Levies: scrip claims allowed only where drawback paid and RoSL unpaid; recovery and record rules apply. Scrip claims under the RoSL scheme must be filed online in ANF 4SL linking EDI shipping bills and e BRCs; admissibility is limited to shipping bills with Drawback disbursed and RoSL unpaid and transmitted from Customs/ICEGATE to DGFT. Applications may include up to fifty shipping bills and permit split scrips and selection of an EDI port of registration. Scrips are issued paperlessly by Regional Authorities after system approval, are subject to sample RMS scrutiny, require registration at the port shown before use, carry a fixed validity, and are subject to recovery, refund with prescribed interest and penal action for misdeclaration; ANF 4SL declarations and record retention obligations are mandated.
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Provisions expressly mentioned in the judgment/order text.
Rebate of State Levies: scrip claims allowed only where drawback paid and RoSL unpaid; recovery and record rules apply.
Scrip claims under the RoSL scheme must be filed online in ANF 4SL linking EDI shipping bills and e BRCs; admissibility is limited to shipping bills with Drawback disbursed and RoSL unpaid and transmitted from Customs/ICEGATE to DGFT. Applications may include up to fifty shipping bills and permit split scrips and selection of an EDI port of registration. Scrips are issued paperlessly by Regional Authorities after system approval, are subject to sample RMS scrutiny, require registration at the port shown before use, carry a fixed validity, and are subject to recovery, refund with prescribed interest and penal action for misdeclaration; ANF 4SL declarations and record retention obligations are mandated.
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