The Central Board of Indirect Taxes & Customs (CBIC) on April 23, 2026, issued instructions for the time-bound processing of RoDTEP and RoSCTL scrolls.
The following has been stated:
It is in relation to the audit observation in respect of the audit report on subject-specific compliance audit (SSCA) on “Rebate of State and Central Taxes and Levies” (RoSCTL), where it has been observed that there are considerable delays in the generation of RoSCTL scrolls and the disbursal of rightful claims, causing undue hardship to the exporters.
In this context, attention is invited to the instruction No. 21/2020-customs dated December 16, 2020, wherein it has been instructed that crediting of duty drawback within a period of 3 days should be strictly complied with. Further, the board desires that a similar time limit should also be complied with for the generation of RoDTEP as well as RoSCTL scrolls.
[F. No. 603/2/2024-DBK/306-337]
