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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>RoDTEP extension for DTA and AA/EOU/SEZ exports with revised rates subject to budgetary adjustments.</h1> The RoDTEP export incentive is extended for DTA units and for Advance Authorization holders, EOUs and SEZ units for differing limited periods, subject to adjustments to eligible items, rates and per unit caps to ensure conformity with the scheme's approved budget. Revised RoDTEP rates are notified via updated Appendix 4R (DTA) and Appendix 4RE (Advance Authorization/EOU/SEZ) and will take effect once published on the DGFT/ICEGATE portals; preceding rates apply for the interim exports specified in the notification.

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