Government of India
Ministry of Commerce & industry
Department of Commerce
Directorate General of Foreign Trade
Udyog Bhawan, New Delhi
Dated the 13 October, 2020
Subject: Procedure for application and issuance of Scrips under Scheme for Rebate of State Levies (RoSI.)
In exercise of powers conferred under paragraph 1.03 of the Foreign trade Policy (2015-2020). the Director General of Foreign ‘trade hereby adds the following paragraphs in the Handbook of Procedures, 2015-20:
2. New paragraphs 4.97 and 4.98 are notified in the HBP as under:
4.97 Procedure to apply for scrips under the Scheme for Rebate of State Levies (RoSL)
a. The pars 4.01 (d) of the FTP is about the Scheme for RoSL. The Gazette notifications of the Ministry of Textiles about implementation of RoSL. Scheme under scrip mechanism May be referred to for more details. The RoSL scrips shalt be issued only for such old shipping bills Of Scheme for RoSL., for which RoSL amounts could net he disbursed earlier due to budget limitation.
b. An application for claiming rebate under RoSI. shall he filed online in ANF-48L., using digital signature, on DGFT website at http://dgft.gov.in. The exported applicant is required to link relevant EDI shipping hills 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 strip 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 authorises/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 pare 3.09 of the HBP shall apply mutatis mutandis.
e. The Jurisdictional RA for application of the RoSL would be according to pare 3.06 (b).of the HEW. The applicants shall ensure that they are applying only to the concerned Jurisdictional RA, as per pars 106 (b) of the Handbook of Procedures for getting the scrip and shall submit a declaration to that effect while applying for the scrip online. However, the limitation imposed in pars 3.06 (a) regarding choosing an RA at the beginning of financial year and maintaining the same RA for all applications in that Financial Year shall not apply.
f. Choice of Port of Registration for RoSL Scrips: While making an online application, the applicant can chose the Port of registration from any one of the EDI ports from where export has been made for the shipping bills in that online application. Duty Credit Scrip (including splits) shall be issued with that single EDI port of registration.
g. After system based approval of the final rebate amount, scrips shall he issued by RAs in a paperless mode. However. RAs shall scrutinize 2 percent of issued RoSl. applications every month under a Risk Management System (RMS). The RMS cases will be generated by the DOLT system.
h. Registration Of Scrips: Duty –credit scrip needs to be registered at the port mentioned on the scrip. This is to be done prior to allowing usage of duty credit. Once registered at EDI pint scrip can be automatically used at any EDI port for import and at any manual port under telegraphic Release Advise (TRA) procedure.
i. Validity period and Revalidation: Duty Credit Scrip shall be valid for a period of 24 months from the date of issue and must be valid on the date on which actual debit of duty is made Revalidation of Duty Credit Scrip shall not be permitted unless covered under paragraph 2.20(c) of HBP.
j. In the online module for filing claims under RoSL, applications containing shipping bills with Let Export Order (LEO) date between 01.10.2017 and 06.03.2019 are required to be submitted separately. Similarly. separate application containing shipping bills with LEO date before 01.10.2017 needs to be submitted Last date for submitting applications containing shipping bills with LEO date from 01.10.2017 to 06.03.2019 would be 30.06.2021. The last date for tiling applications containing shipping bills with LEO date before 01.10.2017 would he notified at a later date.
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. AlI exporters lint eligible for making a claim under the Scheme for RoSL, except the entities/IFC which ant 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 perk! of 3 years from the date of issuance of scrip for post issue scrutiny and recovery purposes. Authority may call such documents in original at anytime within 3 years. In case the applicant tails 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 RaSL, scheme where the rebate is issued by DGFT in the form of Duty Credit Scrips, such rebate shall be allowed only on the basis of actual remittances realized by the exporter. In ease, excess payment is made due to error or miscalculation, the exporter shall be liable to refund the same within 30 days from the date of demand raised by the concerned RA of DGET. Such amount will be refunded by the exporter with 15% interest or as prescribed under Section 28AA of Customs Act. 1962, whichever is more from the date of issue of such Duty Credit Scrip and till the date of actual refund. In case the exporter fails to refund the amount so demanded by RA within the prescribed time limit recovery proceeding shall be initiated under the provisions of Section 11 Of the Foreign Trade (Development and Regulation) Act. 1992 by the RA of DGFT, In case rebate is claimed on the basis of mis-declaration or suppression of facts or by submitting fabricated export documents, the exporter shall he liable for penal action under the provisions of Foreign Trade (Development and Regulation) Act, 1992. as amended time to time. However, unutilized Duty Credit Scrip under RoSL can be surrendered without any interest liability. The amount (principal plus interest and penalty where applicable) so recovered shall be deposited in the relevant account head of Customs i.e. “Major head 0037 – Customs and Minor head 101-Import “
c. In case the applicant fails to refund any excess claim as stipulated alike or does not respond to any communication by RA within 30 days of receipt of such communication, RA will initiate action as per FT (D&R) Act, 1992 and Rules.
3. The ANF-4SL is also notified and is an Annexure to this Public Notice,
recovery mechanism and the new Aayat Niryat Form ANF-4SL is notified that RoSL scrips would be available only for those shipping bills which have been transmitted from the ICEGATE server to DGFT server and for which exporters have not received any RoSL amount:
Director General of Foreign Trade
Ex-Officio Additional Secretary to the Government of India
[Issued from File no. 01/61/180/14/AN21/PC-3]