https://www.taxtmi.com/forum/issue?id=121080 Eligibility for Duty Drawback and RoDTEP on exports to Nepal and Bhutan is distinguished from the permissibility of INR settlement under the FTP and foreign-exchange framework. Specific Customs notification conditions are treated as independently governing fiscal-benefit eligibility. Drawback conditions continue unless amended under customs law. RoDTEP conditions, including realisation against an irrevocable letter of credit in freely convertible currency for Nepal and Bhutan exports, are likewise treated as continuing unless correspondingly amended. Harmonisation with amended FTP provisions may be arguable but does not automatically displace Customs conditions. en-us Sun, 23 Aug 2026 10:33:47 +0530 Thu, 03 Sep 2026 10:33:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121080 Eligibility for Duty Drawback and RoDTEP on exports to Nepal and Bhutan is distinguished from the permissibility of INR settlement under the FTP and foreign-exchange framework. Specific Customs notification conditions are treated as independently governing fiscal-benefit eligibility. Drawback conditions continue unless amended under customs law. RoDTEP conditions, including realisation against an irrevocable letter of credit in freely convertible currency for Nepal and Bhutan exports, are likewise treated as continuing unless correspondingly amended. Harmonisation with amended FTP provisions may be arguable but does not automatically displace Customs conditions. Discussion-Forum Customs Sun, 23 Aug 2026 10:33:47 +0530 https://www.taxtmi.com/forum/issue?id=121080