Section 6(1) in The Customs and Central Excise Duties Drawback Rules, 1995
(1)[(a) Where no amount or rate of drawback has been determined in respect of any goods, any manufacturer exporter or exporter of such goods may, within sixty days from the date relevant for applicability of the amount or rate of drawback in terms of sub-rule (3) of Rule (5), apply in writing to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, having jurisdiction over the manufacturing unit, of the manufacturer exporter or, of the supporting manufacturer, as the case may be, for determination of the amount or rate of drawback thereof stating all relevant facts including the proportion in which the materials or components are used in the production or manufacture of goods and the duties paid on such materials or components :Provided that such Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, may, if he is satisfied that the manufacturer exporter or exporter was prevented by sufficient cause from filing the application within the aforesaid time allow such manufacturer or exporter to file such application within a further period of thirty days.] [Substituted by Notification No. G.S.R. 186(E) dated 3.3.2003 (w.e.f. 26.5.1955)](b)On receipt of an application under Clause (a) the [Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be] [Substituted words "Central Government" by Notification No. G.S.R. 186(E) dated 3.3.2003 (w.e.f. 26.5.1955)] shall, after making or causing to be made such inquiry as it deems fit, determine the amount or rate of drawback in respect of such goods.
