Why in News? 

The Government of India has restored benefits under the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme for exports made by Advance Authorization (AA) holders, Export-Oriented Units (EOUs), and units in Special Economic Zones (SEZs).  

About RoDTEP Scheme  

• RoDTEP supports exporters by refunding duties and taxes on exported goods.  
• It replaced Merchandise Exports from India Scheme (MEIS) from 1 January 2021 after World Trade Organization (WTO) ruled MEIS subsidies illegal.  
• Rebates are given as transferable duty credits or electronic scrips (e-scrips) based on a percentage of FOB export value.  
• Central Board of Indirect Taxes and Customs (CBIC) maintains a digital ledger for these e-scrips.  
• The RoDTEP Committee under the Department of Revenue recommends sector-wise ceiling rates.  
• It covers central, state, and local taxes not refunded by other schemes.  
• The scheme’s goal is to relieve exporters of production and distribution tax costs.