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Procedure for application and issuance of Scrips under Scheme for Rebate of State Levies (RoSL)

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..... ould not be disbursed earlier due to budget limitation. b. An application for claiming rebate under RoSL shall be filed online in ANF-4SL, using digital signature, on DGFT website at http://dgft.gov.in. The exporter/ applicant is required to link relevant EDI shipping bills and e-BRCs and submit the application through online mode only. A maximum of 50 shipping bills would be allowed to be attached in one single application by the exporter in the online module. c. Rebate under scrip mechanism under RoSL is admissible only for shipping bill (s) for which Drawback has been disbursed and RoSL amount has not been disbursed. Only those Shipping bills, on which Customs authorities/ ICEGATE have not disbursed RoSL will be transmitted online by the DG (Systems)/ ICEGATE to the DGFT Server for exporter to file an application. However, the applicant shall ensure that no application is filed against the shipping bill for which RoSL claim has been received from the Customs Authorities alongwith Drawback. Any mis-declaration to that effect, would invite penal action as per the FT (D R) Act, 1992. d. Facility of Split Scrips: Provisions of para 3.09 of the HBP shall apply mutatis .....

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..... k. After these submission deadlines, no application shall be allowed to be submitted and the shipping bills would become time barred. There is no provision of late cut under the Scheme for RoSL under the scrip mechanism. l. All exporters are eligible for making a claim under the Scheme for RoSL, except the entities/IEC which are in the Denied Entity List of the DGFT. 4.98 Recovery Mechanism a. The record of shipping bills and other documents related to export on which a claim under RoSL Scheme has been filed, is required to be maintained by the applicant for a period of 3 years from the date of issuance of scrip for post issue scrutiny and recovery purposes. Regional Authority may call such documents in original at anytime within 3 years. In case the applicant fails to submit the original documents on demand by Regional Authority, the applicant shall be liable to refund the rebate granted along with interest at the rate prescribed under Section 28AA of Customs Act, 1962 , from the date of issuance of scrip. b. In case of claim for rebate under the RoSL scheme where the rebate is issued by DGFT in the form of Duty Credit Scrips, such rebate shall be allowed only on .....

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..... Procedures 2015-20 Guidelines for Applicants: 1. Kindly refer to Para 4.97 and 4.98 of the HBP 2015-20 and Gazette Notifications published by the Ministry of Textiles on ROSL, and declarations in the ANF-4SL before submitting any application online. 2. Only those shipping bills should be applied for a scrip under RoSL for which Drawback has been disbursed and RoSL has not been disbursed at the time of submission 3. In the online module: i. Commission amount of upto 12.5% of FOB value would be counted for calculation of entitlement under RoSL and any excess beyond 12.5% shall not be counted for calculation of Rebate amount. The exporter may note that they should fill the Commission, insurance and freight amounts in the online e-BRC repository module before linking the e-BRCs with the Shipping bills. ii. The exporters must fill the above values if the amounts under Commission, Insurance and Freight have been included in the realized value in the relevant e-BRC in the e BRC repository. iii. The system would calculate the rebate after adjusting the values as above from e BRC and would issue rebate on such adjusted e-BRC or FOB whichever is less. iv. Applican .....

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..... ner(s) / Proprietor / Karta / Trustee in any other Company/ firm / entity which is on the Denied Entity List (DEL) of DGFT; C. Neither the Registered Office of the company / Head Office of the firm / nor any of its Branch Office(s)/ Unit(s)/ Division(s) has been declared a defaulter and has otherwise been made ineligible for undertaking import / export under any of the provisions of the Policy; 2 I/We undertake to abide by the provisions of the Foreign Trade (Development and Regulation) Act, 1992, as amended from time to time, the Rules and Orders framed there under, the Foreign Trade Policy, the Handbook of Procedures 2015-20 as amended from time to time. 3 I understand that only those Shipping bills are submitted by me in this application for which RoSL amount has not been disbursed to me till date by the CBIC. 4 I declare that I have received Drawback for the shipping bills submitted in this application and no enquiry/ order for any excess/undue incentive under FTP or Drawback already received under these shipping bills is in progress/ served to me/ pending at .....

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