Scheme for Rebate of State Levies(RosL)

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....and all other Stakeholders is invited to the Board's Circular No.49/2020-Customs dated 03.11.2020 on the above subject. As you are aware, Government had notified the scheme for Rebate of State Levies(RoSL) to mitigate the incidence of State VAT and other State taxes on export of garments and made-ups (falling under Chapters 61,62 and 63 of AIR schedule of duty drawback). In this regard, Minist....

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.... in the form of electronic duty credit scrips. This will be on the lines of scrips issued under RosCTL scheme. These scrips can be utilized for payment of duties of Customs and Central Excise. The scrips issued under the RosL scheme will be freely transferable. 3. It is to inform that DGFT vide notification no.37/2015-2020 dated O6.10.2020 has introduced para 4.01(d) in FTP 2015-2020 and vide Pub....

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....to the Central Excise Act, 1944. These notifications may be seen for further details. 5. It is to further mention that the mechanism for recovery of excess payment of RoSL amount is prescribed vide MoT's notification dated 05.08.2020. It is also reflected in DGFT's above cited P.N. dated 13.10.2020. In terms of the above, the Regional Authority of DGFT would be responsible for any recover....