Section 8(2) in The Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995.
(2)Where any goods have been expOrted under claim for drawback under Section 74, before the date of commencement of these rules but no claim for payment of drawback has been filed, the exporter may file his claim within a period of three months from the date of commencement of these rules in the manner prescribed in Rule 5.Annexure IForm for claim of drawback under Section 74 of Customs Act, 1962 on Goods Exported by Post[Refer Rule 3 of re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995]Original, Duplicate,Triplicate, Quadruplicate
