Explanation:

• Garment and made-up exporters who have Rebate of State Levies (ROSL) Scheme arrears will receive it in the form of scrips, according to a Department of Revenue communication. The ROSL Scheme, which reimburses the State levies that garment and made-up exports incurred, was discontinued on March 7 last year and replaced with the Rebate of State and Central Taxes and Levies scheme. The Cotton Textiles Export Promotion Council has welcomed the move, while pointing out that exporters were in need of funds now and that the scrips would provide relief. They can use it for imports too, if needed, according to the Council. Hence both statements are correct.