Section 7 in The Customs and Central Excise Duties Drawback Rules, 1995
7. Cases where amount or rate of drawback determined is low.
- [(1) Where, in respect of any goods, the manufacturer exporter or exporter finds that the amount or rate of drawback determined under Rule 3 or, as the case may be, revised under Rule 4, for the class of goods is less than four-fifth of the duties paid on the materials or components used in the production or manufacture of the said goods, he may within sixty days from the date relevant for the applicability of the amount or rate of drawback in terms of sub-rule (3) of Rule 5, make an application in writing to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise having jurisdiction over the manufacturing unit, of the manufacturer exporter or, of the supporting manufacturer, as the case may be, for determination of the amount or rate of drawback thereof stating all relevant facts including the proportion in which the materials or components are used in the production or manufacture of goods and the duties paid on such materials or components :Provided that the Commissioner of Central Excise or the Commissioner of Customs and Central Excise may, if he is satisfied that the manufacturer exporter or exporter was prevented by sufficient cause from making the application within the aforesaid time, allow such manufacturer exporter or exporter to make such application within a further period of thirty days.] [Substituted by Notification No. G.S.R. 186(E) dated 3.3.2003 (w.e.f. 26.5.1955)](2)On receipt of the application referred to in sub-rule (1), 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 "Commissioner of Customs" by Notification No. G.S.R. 186(E) dated 3.3.2003 (w.e.f. 26.5.1955)] may, after making or causing to be made such inquiry as it deems fit, allow payment of drawback to such exporter at such amount or at such rate as may be determined to be appropriate, if the amount or rate of drawback to such exporter at such rate as may be determined to be appropriate, if the amount or rate of drawback determined under Rule 3 or as the case may be, revised under Rule 4, is in fact less than four-fifth of such amount or rate determined under this sub-rule.(3)[ Where an exporter desires that he may be granted drawback provisionally, he may, while making an application under sub-rule (1) apply to the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, in writing in this behalf in the manner as has been provided in Clause (a) of sub-rule (2) of Rule 6 for the applications made under that rule and the grant of provisional drawback shall be considered in the manner and subject to the conditions specified in Clauses (b) and (c) of sub-rule (2), and sub-rule (3) of Rule 6, subject to the condition that bond required to be executed by the claimant shall only be for the difference between amount or rate of drawback determined under Rule 3 or as the case may be, revised under Rule 4 by the Central Government and the provisional drawback authorised by the Commissioner of Customs and Central Excise, as the case may be, under this rules.(4)Where the Central Government considers it necessary so to do, it may -(a)revoke the rate of drawback or amount of drawback determined under sub-rule (2) by the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, or (b) direct the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, to withdraw the rate of drawback or amount of drawback determined]
