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The Central Board of Indirect Taxes and Customs mandates a three-day time limit for the generation of RoDTEP and RoSCTL scrolls. This instruction follows audit observations regarding delays in the disbursal of exporter claims. Customs authorities must ensure the generation of these scrolls within the specified period. This requirement aligns with the existing timeline for duty drawback processing. All Principal Chief Commissioners and Directors General under the Board must implement this directive.
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Instruction No. 05/2026-Customs
F. No. 603/2/2024-DBK/366-337
Government of India
Ministry of Finance,
Department of Revenue,
Central Board of Indirect Taxes & Customs,
Drawback Division New Delhi,
4^th Floor, Jeevan Deep Building,
Parliament Street, New Delhi - 110001
Dated 23.04.2026
To,
All Principal Chief Commissioners/Chief Commissioners
of Customs/Customs (Preventive)/Central Taxes &
All Principal Directors General/ Directors General under CBIC
Madam/Sir,
Subject: Instructions for time bound processing of RoDTEP and RoSCTL scrolls - reg.
The undersigned is directed to draw attention to the audit observation in respect of Audit report on Subject Specific Compliance Audit (SSCA) on "Rebate of State and Central Taxes and Levies" (RoSCTL) wherein it has been observed that there is considerable delays in generation of RoSCTL scrolls and disbursal of rightful claims causing undue hardship to the exporters.
Yours faithfully,
Digitally signed by
Khairnar Sarweshwar Tryambak
Date: 23-04-2026 13:35:13
(Khairnar Sarweshwar)
OSD (Drawback Division)
CBIC, New Delhi
