Section 15(1) in The Customs and Central Excise Duties Drawback Rules, 1995
(1)Where any exporter finds that the amount of drawback paid to him is less than what he is entitled to on the basis of the amount or rate of drawback determined by the [Commissioner of Central Excise or the Commissioner of Customs and 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)], he may prefer a supplementary claim in the form at Annexure III :Provided that the exporter shall prefer such supplementary claim within a period of three months. -(i)Where the rate of drawback is determined or revised under Rule 3 or Rule 4, from the date of publication of such rate in the Official Gazette;(ii)Where the rate of drawback is determined or revised upward under Rule 6 or Rule 7, from the date communicating the said rate to the person concerned;(iii)In all other cases, from the date of payment or settlement of the original drawback claim by the proper officer.[Provided further that the aforesaid period of three months may be extended by -(a)the [Assistant Commissioner of Customs and Central Excise or Assistant Commissioner of Central Excise, as the case may be], by a further period of three months; and(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.]
