Rebate of State and Central Taxes claims require strict compliance with recovery mechanisms and refund obligations upon excess or return. Applicants for RoSCTL must file period specific online applications selecting up to fifty eligible shipping bills; the E com module auto calculates entitlement using Ministry of Textiles rates and adjusts for prior MEIS benefits. Applicants must declare non disqualification, compliance with foreign trade laws and Handbook procedures, authority to sign, and acceptance of the Recovery Mechanism. They undertake to refund any ineligible or excess rebate with interest under the Customs Act and not to seek duplicate reimbursement, and to produce documentary evidence to the Regional Authority on request.