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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 and Central Taxes and Levies on exports now issued as transferable electronic duty credit scrips for payments.</h1> The RoSCTL scheme converts rebates for State and central taxes and levies on garment and made up exports into transferable electronic duty credit scrips issued by DGFT, usable to pay customs and central excise duties. MEIS benefits for specified garment classifications were withdrawn after RoSCTL's introduction, and an Additional Ad hoc Incentive was provided to compensate affected exporters; both supports are issued as a single transferable electronic scrip with extended validity.

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