https://www.taxtmi.com/circulars?id=55182 ROSL establishes an opt in, item level rebate administered by CBEC alongside Duty Drawback for garments (Chapters 61/62) from specified export dates, with average rebate rates and per unit caps under two schedules. Exporters must declare eligibility, not claim other refunds, and select an EDI scheme code to claim. Rebate is calculated on FOB value, paid subject to Ministry of Textiles budget and EGM filing, and recovery follows Drawback processes with the Textile Commissioner empowered to recover wrongful payments as arrears of land revenue. en-us Mon, 24 Oct 2016 00:00:00 +0530 Wed, 16 Nov 2016 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55182 ROSL establishes an opt in, item level rebate administered by CBEC alongside Duty Drawback for garments (Chapters 61/62) from specified export dates, with average rebate rates and per unit caps under two schedules. Exporters must declare eligibility, not claim other refunds, and select an EDI scheme code to claim. Rebate is calculated on FOB value, paid subject to Ministry of Textiles budget and EGM filing, and recovery follows Drawback processes with the Textile Commissioner empowered to recover wrongful payments as arrears of land revenue. Circulars Customs Mon, 24 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55182