The 226 cm is the raw construction dimension, according to the sectional drawing. We definitely want roller shutters, so we absolutely have to include the 30 cm. If I now take the raw construction height of the room as 275 cm - 30 cm roller shutters = max. 245 cm raw construction dimension for windows.
From the sectional drawing, it should also be visible whether the lintel comes at the upper edge of this opening or the roller shutter box first. What I wrote referred to roller shutter boxes attached to the window element - but classic separate roller shutter boxes are just as often installed (and then the window dimension is specified in the drawing).
What about lintels, do you need them for certain windows?
Lintels are not needed for their own sake, but only if you want a piece of wall above windows or doors. Otherwise, the ceiling can also span there freely – but only to a certain extent. Over wide windows/doors, a beam in practically the same dimension as a lintel will be required.
If not, then is my calculation correct, and with 275 cm raw construction height ceiling I could take max. 245 cm windows in raw construction dimension
You are worrying a bit too much about what the professionals think. As a builder, you should clarify for yourself what you want. And in my opinion, you do this best by asking whether you want the windows to be correspondingly higher with 20 cm more room height – or rather (regardless, as a secondary matter, of what is roller shutter box, lintel, and wall above) prefer to effectively have about 60 cm of "upper parapet" standing in front of the room ceiling.
That is your fundamental decision – how to implement it, you can confidently leave the professionals to puzzle over.