Section 3(4) in The Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995.
(4)When the exporter complies with the requirements specified in the deficiency memo, within thirty days of receipt of the deficiency memo, he pall be issued an acknowledgement by the proper officer in the form prescribed by the [Commissioner of Customs] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50, for the words 'Collector of Customs'.] and the date of such acknowledgement shall be deemed to be date of filing the claim for the purpose of Section 75-A.
