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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 Levies converted into electronic duty credit scrips by DGFT usable for payment of customs and central excise duties.</h1> Pending Rebate of State Levies (RoSL) claims that could not be paid due to budget limitations will be granted by DGFT as electronic duty credit scrips on the lines of RoSCTL. These scrips will be freely transferable and may be utilised for payment of specified Customs and Central Excise duties as notified. DGFT regional authorities are responsible for recovery of any excess benefits and a DGFT nodal officer has been designated to receive reports of misuse; public notices and standing orders should be issued for guidance.

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