The Director General of Foreign Trade (DGFT) on Tuesday, notified the procedure for application and issuance of Script under Scheme for Rebate of State Levies (RoSL).
The DGFT Based on notifications for the issue of RoSL for Shipping Bills prior to March 7, 2019, under a scrip mechanism procedure for applying recovery mechanism and the new Aayat Niryat Form ANF-4SL is notified.
It is also notified that ROSL scripts 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 account.
The DGFT while elaborating on the procedure for application and issuance of Script under Scheme for RoSL issued various directions.
Firstly, 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.
Secondly, 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.
Thirdly, rebate under scrip mechanism under RoSL is admissible only for shipping bills 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 only by the DG (Systems) ICEGATE to the DGFT Server for exporters to file an application.
However, the applicant shall ensure that no application is lied against the shipping hit which ROSL claim has been received from the Customs Authorities along with Drawback n mis-declaration to that effect, would invite penal action as per the FT (D&R) Act, 1992.
Subscribe Taxscan Premium to view the Judgment
