Section 11(2) in The Customs and Central Excise Duties Drawback Rules, 1995
(2)The date of receipt of the aforesaid claim form by the proper officer of Customs from the postal authorities shall be deemed to be date of filing of drawback claim by the exporter for the purpose of Section 75-A and an intimation of the same shall be given by the proper officer of Customs to the exporter in such form as the [Commissioner of Customs] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50.] may prescribe.
