Section 15(1)(b) in The Customs and Central Excise Duties Drawback Rules, 1995
(b)the [Commissioner of Customs and Central Excise or Commissioner of Central Excise, as the case may be] [Substituted words "Commissioner of Customs" by Notification No. G.S.R. 186(E) dated 3.3.2003 (w.e.f. 26.5.1955)], by a further period of 9 months, on being satisfied that the exporter was prevented by sufficient cause from filing his supplementary claim within the aforesaid period of three months.]