Manner to issue duty credit for goods exported under the continuation of Scheme for Rebate of State and Central Taxes and Levies (RoSCTL) Notified

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....conditions and restrictions as specified herein, in accordance with Government of India, Ministry of Textiles' notification No. 12015/11/2020-TTP dated the 13th August, 2021. 2. Such duty credit shall be subject to the following conditions, namely:- (1) that the duty credit is issued - (a) against exports of garments and made-ups (hereinafter referred to as the said goods) and their respective rate and cap as listed in Schedules 1, 2, 3 and 4 to the notification of Government of India, Ministry of Textiles' notification No. 14/26/2016-IT (Vol.II), dated the 8th March, 2019 for the Scheme: Provided that the value of the said goods for calculation of duty credit to be allowed under the Scheme shall be the declared export Free on Board (FO....

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....r the Foreign Exchange Management Act, 1999 (42 of 1999), failing which such duty credit shall be deemed to be ineligible; (5) that the imports and exports are undertaken through the seaports, airports or through the inland container depots or through the land customs stations which allow the bill of entry and shipping bill or bill of export to be presented and processed electronically on the customs automated system; (6) that the exporter has realised the sale proceeds against export of goods made earlier by the said exporter where the period allowed for realisation, including any extension of the said period by the Reserve Bank of India, has expired: Provided that duty credit shall be issued by Customs in excess of the ineligible amoun....

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....ver the duty credit amount used in such e-scrip or transferred from such e-scrip. (3) The proper officer of Customs may, without prejudice to any other action that may be taken under the said Act or any other law for the time being in force, suspend the operation of the said e-scrip or the electronic duty credit ledger of such exporter or any duty credit transferred from such e-scrip, during pendency of the enquiry under sub-clause (1). 4. Recovery of amount of duty credit.- (1) Where an amount of duty credit has, for any reason, been allowed in excess of what the exporter is entitled to, the exporter shall repay the amount so allowed in excess, himself or on demand by the proper officer, along with interest, at the rate as fixed under se....

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.... bears the same proportion as the portion of the sale proceeds not realised bears to the total amount of sale proceeds. (4) Where the exporter fails to repay the duty credit amount within the said period of fifteen days, the said duty credit shall be deemed never to have been allowed and it shall be recovered, along with the said interest, in the manner as provided in section 142 of the said Act. 2[****] 6. During the pendency of any recovery, as provided in clauses 4 and 5, no further duty credit, on any subsequent exports, shall be allowed to such exporter till the time such recovery is made and any unutilized duty credit with the exporter 3[****] shall be suspended pending such recovery. Explanation - For the purposes of this notific....

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....which are restricted or prohibited for export under Schedule-2 of Export Policy in ITC- HS 2. Export of imported goods covered under paragraph 2.46 of Foreign Trade Policy 3. Exports through trans-shipment, meaning thereby exports that are originating in third country but trans-shipped through India 4. Goods subject to minimum export price or export duty 5. Deemed exports under Foreign Trade Policy 6. Goods manufactured or exported by any of the units situated in Special Economic Zone/ Free Trade Warehousing Zone/ Export Processing Zone 7. Goods manufactured or exported by a unit licensed as hundred per cent Export Oriented Unit 8. Goods exported under Advance Authorisation or Duty Free Import Authorisation issue....