TaxTMI 
TaxTMI 
Hi A Company is registered under MOOWR for one of its division and factory, but the Company has another division and factory across India for which MOOWR license is not available so whether the Company is completely restricted to take benefit under RoTDeP or benefit under ROTDeP can be available for other units other than MOOWR.
MOOWR and ROTDep Benefit
27 Mar 2025 
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RoDTEP eligibility: units not registered under MOOWR may claim rebates unless specifically excluded under FTP provisions.
MOOWR status applies to individual units/premises, not at PAN level; non-MOOWR divisions or factories of the same company may claim RoDTEP if their exported goods are within the scheme's schedule. Eligibility is subject to Paragraph 4.55 exclusions of the FTP, which bar rebates for categories including certain imported goods, trans-shipped exports, products under minimum export price or export duty, restricted/prohibited items, deemed exports, supplies from DTA to SEZ/FTWZ, products made in warehouses under section 65 of the Customs Act, exports without ICEGATE EDI, and goods taken into use after manufacture. (AI Summary)
MOOWR status applies to individual units/premises, not at PAN level; non-MOOWR divisions or factories of the same company may claim RoDTEP if their exported goods are within the scheme's schedule. Eligibility is subject to Paragraph 4.55 exclusions of the FTP, which bar rebates for categories including certain imported goods, trans-shipped exports, products under minimum export price or export duty, restricted/prohibited items, deemed exports, supplies from DTA to SEZ/FTWZ, products made in warehouses under section 65 of the Customs Act, exports without ICEGATE EDI, and goods taken into use after manufacture. (AI Summary)