under
the Scheme called Rebate of State and Central taxes
and Levies (RoSCTL) Scheme in respect of 70 shipping
bills. It is further prayed ... dated 10.06.2021 and to
grant consequential benefits of granting Scrips under
the RoSCTL Scheme to the petitioners for the exports
made during January
Rebate of State and Central Taxes and Levies" [hereinafter
"RoSCTL"] to be issued henceforth and recoveries would be made wherever
due. Thus ... procedure to avail benefits in the form of scrips
under the RoSCTL scheme.
5.5. FIBC bags used for packing are classified under ITC-HS Code
ALLOW THE PETITIONER TO AMEND THE 28
SHIPPING BILLS AND TO CREDIT RoSCTL BENEFIT AMOUNTS TO
THE PETITIONER'S CUSTOMS E-SCRIP LEDGER VIDE ... between January 2021 to September 2021 vide Annexure - H and
to credit ROSCTL benefit amounts to the petitioner's Customs E-
Scrip Ledger
Mandamus, directing the respondents
to permit the petitioner to utilize the ROSCTL srip No.3219104579 dated
17.05.2021 for Rs.27,70,346/- and to take ... steps to retrieve the illegally
utilized ROSCTL scrip namely ROSCTL scrip No.3219104580, dated
17.05.2021, for Rs.17,24, 484/- within the time as fixed
conversion of Shipping Bills from Drawback (Scheme
Code 19) to Drawback and ROSCTL (Rebate of State and Central
Taxes and Levies) SB (Scheme Code ... filed under the Drawback Scheme (Code 19) in place of
Drawback and ROSCTL Scheme (Code 60), though for claiming
ROSCTL scheme, the appellant had marked
scheme
viz., Rebate of State and Central Taxes and Levies (RoSCTL) was
introduced vide Notification No. 14/26/2016-IT (Vol.II) dated 07.03.2019.
Under ... goods, by declaring it in the S/B at the item
level. RoSCTL scheme was implemented through issue of scrip by the
Directorate General
with regard to cheating and forgery by illegal
transfer of ten ROSL/ROSCTL Licenses worth Rs. 1,25,69,356/-. On
enquiry of the complaint ... revealed that ten numbers
of ROSL/ROSCTL Licenses issued in favour of Pratibha Syntax Limited
were illegally transferred using a forged Digital Signature Certificate
illegal and consequently grant the petitioner
company the reward under the ROSCTL scheme in respect of its shipping bill No.
2523603 and 30.04.2020 in light ... illegal and to grant the refund
to the petitioner company under the ROSCTL scheme in respect of its Shipping
Bill No.2523603
Respondents 1-3 to grant the rewards and extend the benefits
under RoSCTL scheme in respect of its shipping bills from ... grant the rewards and extend the benefits to the petitioner under
RoSCTL Scheme in respect of shipping bills from
Valuation Rules.
ii) Re-determined the benefits of Drawback and ROSCTL payable
based on the revised value of the exported goods and also based ... CRCL and the
consequential change in the serial number in Drawback and
ROSCTL.
vii) The impugned order may be set aside the appeal
