Answer & ExplanationOption: Both A & BExplanation:
The government of India has decided to extend the benefit of tax refund scheme RoDTEP to all goods. The scheme will refund to exporters the embedded Central, State and local taxes that were so far not being given rebate or refunded. The refund will be credited in the exporter's ledger account with Customs and used to pay Basic Customs duty on imported goods. The credits can also be transferred to other importers.
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