Section 15(4)(b) in The Customs and Central Excise Duties Drawback Rules, 1995
(b)[ where the exporter resubmits the supplementary claim after complying with the requirements specified in the deficiency memo, the same will be treated as a claim filed under sub-rule (1) for the purpose of Section 75.] [Substituted by G.S.R. 504 (E), dated 31st October, 1996 (w.e.f. 1st November, 1996).]