Consider the following statements regarding the RoDTEP scheme:1.The scheme is administered by the Ministry of Commerce and Industry in consultation with the Ministry of Finance to refund non-GST embedded taxes.2.Reimbursements under the scheme are issued as physical cash transfers directly deposited into the exporter's bank account by the Reserve Bank of India.Which of the statements given above is/are correct?

Statement 1 is correct because the Ministry of Commerce and Industry consults with the Ministry of Finance regarding the RoDTEP scheme, which refunds non-GST embedded taxes like fuel excise and electricity duty. Statement 2 is incorrect because reimbursements are issued as electronic duty credit scrips managed by the Central Board of Indirect Taxes and Customs (CBIC), not as direct physical cash transfers by RBI.