Section 14(2) in The Customs and Central Excise Duties Drawback Rules, 2017
(2)The said claim for drawback should be accompanied by the following documents, namely:-(i)copy of export contract or letter of credit, as the case may be;(ii)copy of ARE-1, wherever applicable;(iii)insurance certificate, wherever necessary; and(iv)copy of communication regarding rate of drawback where the drawback claim is for a rate determined by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, under rule 6 or rule 7 of these rules.
