Section 13(4) in The Customs and Central Excise Duties Drawback Rules, 1995
(4)For computing the [period of two months] [Inserted by G.S.R. 79 (E), dated 9th February, 1999 (w.e.f. 9th February, 1999), for the words 'period of three months'.] prescribed under Section 75-A for payment of drawback to the claimant, the time taken in testing of the export goods, not more than one month, shall be excluded.
