Export incentive recovery for unrealised proceeds requires proof of realisation or repayment with interest under the compliance drive. Recovery and reconciliation of export incentives such as Drawback, RoDTEP and RoSCTL are required where export sale proceeds are not realised or are realised only in part within the FEMA time limit. Exporters who have received such benefits must furnish proof of realisation through e-BRCs and supporting bank documents, or repay the proportionate incentive amount with applicable interest from the scroll date where proceeds remain non-realised or short realised. A compliance drive is provided for exporters identified in the annexure, with verification and rectification available through the ICEGATE portal and EDPMS reconciliation through authorised dealer banks.
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.
Export incentive recovery for unrealised proceeds requires proof of realisation or repayment with interest under the compliance drive.
Recovery and reconciliation of export incentives such as Drawback, RoDTEP and RoSCTL are required where export sale proceeds are not realised or are realised only in part within the FEMA time limit. Exporters who have received such benefits must furnish proof of realisation through e-BRCs and supporting bank documents, or repay the proportionate incentive amount with applicable interest from the scroll date where proceeds remain non-realised or short realised. A compliance drive is provided for exporters identified in the annexure, with verification and rectification available through the ICEGATE portal and EDPMS reconciliation through authorised dealer banks.
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