This notification, issued by the Ministry of Textiles on August 5, 2020, introduces amendments to the Scheme for Rebate of State Levies on Export of Garments and Made-ups. It modifies previous notifications No. 12020032016IT dated August 12, 2016, as amended on August 31, 2016, and No. 12015472016IT dated January 3, 2017, as amended on March 15, 2017.
The key amendment concerns clause 7, specifically the insertion of sub-clause 7.6, relating to repayment, recovery, and dispute resolution within the Rebate of State Levies (RoSL) scheme. This new sub-clause stipulates that when the rebate is issued by the Directorate General of Foreign Trade (DGFT) as Duty Credit Scrips, it will only be allowed based on actual remittances realized by the exporter.
In cases of excess payment due to error or miscalculation, the exporter is liable to refund the excess amount within 30 days of demand by the concerned Regional Authority (RA) of DGFT. This refund will include 15% interest calculated from the date of Duty Credit Scrip issuance until the date of actual refund. Failure to refund within the stipulated timeframe will result in recovery proceedings under Section 11 of the Foreign Trade Development and Regulation Act, 1992, initiated by the RA of DGFT.
Furthermore, the notification states that claiming rebates based on misdeclaration, suppression of facts, or fabricated export documents will result in penal action under the Foreign Trade Development and Regulation Act, 1992, as amended. Exporters have the option to surrender unutilized Duty Credit Scrips under RoSL without incurring interest liability. All recovered amounts, including principal, interest, and penalties, will be deposited under "Major Head 0037 Customs and Minor Head 101Import Duties" in the Customs account.
The notification was issued under F. No. 12015112020TTP and signed by Jay Karan Singh, Trade Advisor, Ministry of Textiles.
Key Entities Referenced
Ministry of Textiles: The Indian government ministry responsible for the formulation of policy and coordination of the textile industry.
New Delhi: The location of the Ministry of Textiles notification within the document. Union Territory and Capital of India.
Scheme for Rebate of State Levies on Export of Garments and Madeups: A scheme providing rebates on state levies for the export of garments and made-ups.
Directorate General of Foreign Trade: Abbreviated as DGFT. An organization involved in issuing Duty Credit Scrips under the RoSL scheme.
Duty Credit Scrips: A form of rebate issued by DGFT under the RoSL scheme.
Foreign Trade Development and Regulation Act, 1992: An act governing foreign trade in India, used for recovery proceedings and penal action related to RoSL claims.
RoSL: Rebate of State Levies, the scheme under which Duty Credit Scrips are issued.
JAY KARAN SINGH: Trade Advisor. The person who signed the document.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-06082020-220875
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असाधारण
EXTRAORDINARY
भाग I—खण्ड 1
PART I—Section 1
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 188] नई ददल्ली, बधल वार, अगस्ट्त 5, 2020/श्रावण 14, 1942
No. 188] NEW DELHI, WEDNESDAY, AUGUST 5, 2020/SHRAVANA 14, 1942
वस्ट्र मरं ालय
अजधसचू ना
नई ददल् ली, 5 अगस्ट्त , 2020
पररधानों तथा मडे -अप के जनयाता पर राज्य िल्ल क ों कू ूे हते लय िना
फा. स.ं 12015/11/2020-ेीेीपी.—वस्ट् र मंरालय पररधानों के जनयाात पर राज्य िलल् कों मछू ूे के जलए य िना
के संबंध मछू ददनांक 31 अगस्ट् त, 2016 कू अजधसूचना सं. 12020/03/2016-आईेी द्वारा यथ संि जधत ददनांक 12 अगस्ट् त,
2016, कू अजधसूचना सं. 12020/03/2016-आईेी तथा मेड-अप के जनयाात पर राज्य िल्ल कों कू ूे के जलए य िना के
संबंध मछू ददनांक 15 माचा, 2017 कू अजधसूचना सं. 12015/47/2016-आईेी द्वारा यथा संि जधत ददनांक 03 िनवरी,
2017 कू अजधसूचना सं. 12015/47/2016-आईेी मछू जनम् नजलजखत रर संि धन करती ह । अथाात –
दावेदारों द्वारा भलगतान वापसी कू खण् ड मछू उपखंड .5 के बाद वसूली रर जववाद समाधान के बाद
जनम् नजलजखत ि ़ा ा िाए:-
“7.6 आरओएसएल के तहत ूे के दावे के संबंध मछू यदद डीिीएफेी द्वारा ड्यूेी क्रेजडे जस्ट्क्रप के रूप मछू ूे िारी कू िाती ह।
त ऐसी ूे क केवल जनयाातक द्वारा वसूल कू गई वास्ट् तजवक िमा के आधार पर अनलमजत दी िाएगी यदद गलत गणना अथवा
रलरे के कारण अजधक भलगतान दकया िाता ह । त जनयाातक डीिीएफेी के संबंजधत आरए द्वारा कू गई मांग कू तारीख से
30 ददनों के भीतर उस राजि क वापस करने के जलए उत् तरदायी ह गा तथाजप, यह राजि ऐसी ड्यूेी क्रेजडे जस्ट्क्रप िारी ह ने
कू तारीख से जनयाातक द्वारा राजि वापस करने कू वास्ट् तजवक तारीख तक 15% ब् याि सजहत वापस कू िाएगी यदद क ई
जनयाातक आरए द्वारा कू गई मांग के अनलसार जनधााररत समय सीमा के अंतगात राजि क वापस करने मछू असमथा रहता
ह । त डीिीएफेी के आरए द्वारा जवदिे व् यापार (जवकास एवं जवजनयम) अजधजनयम, 1992 कू धारा 11 के प्रावधानों
3544 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC. 1]
के तहत वसूली कू कायावाही िलरू कू िाएगी यदद गलत घ षणा करके अथवा तथ् यों क लपा के तथा िाली जनयाता
दस्ट् तावेि प्रस्ट् तलत करके ूे का दावा दकया िाता ह । त जनयाता क पर यथा संि जधत जवदिे व् यापार (जवकास एवं
जवजनयम) अजधजनयम, 1992 के प्रावधानों के तहत दडं ात् मक कायावाही कू िाएगी तथाजप, आरओएसएल के तहत
अप्रयलक् त ड्यूेी क्रेजडे जस्ट्क्रप जबना दकसी ब् याि दये ता के वापस कू िाएगी
इस प्रकार वसूल कू गई राजि (मूल िमा ब् याि तथा दंड, यथा लागू) सीमा िलल् क के संब्ध लेखा िीषा अथाात मल्य
िीषा 003 – सीमा िलल् क एवं लघल िीषा 101 – आयात िलल् क मछू िमा कू िाएगी”.
िय करन ससह, व् यापार सलाहकार
MINISTRY OF TEXTILES
NOTIFICATION
New Delhi, the 5th August, 2020
SCHEME FOR REBATE OF STATE LEVIES ON EXPORT OF GARMENTS AND
MADE-UPS
F. No. 12015/11/2020-TTP.—Ministry of Textiles hereby further makes the following amendments in
the notifications No. 12020/03/2016-IT dated 12th August, 2016, as amended by notification number
12020/03/2016-IT dated 31st August, 2016 regarding Scheme for Rebate of State Levies on exports of garments
and notification No.12015/47/2016-IT dated 3rd January, 2017 as amended by notification No.12015/47/2016-IT
dated 15th March, 2017 regarding Scheme for Rebate of State Levies on exports of made-ups, namely-
In clause 7 relating to repayment by claimant, recovery and dispute resolution after sub-clause 7.5 the
following shall be inserted:-
“7.6 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 the basis of actual
remittances realized by the exporter. In case, 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 DGFT. However, such amount will be refunded with
15% interest from the date of issue of such Duty Credit Scrip and till the date of actual refund
by the exporter. In case the exporter fails to refund the amount so demanded by RA within the
prescribed time limit, recovery proceedings shall be initiated under the provisions of Section
11 of the Foreign Trade (Development and Regulation) Act, 1992 by 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 be 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 Duties”.
JAY KARAN SINGH, Trade Advisor
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