Section 6(1)(b) in The Customs and Central Excise Duties Drawback Rules, 1995
(b)On receipt of an application under Clause (a) the [Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be] [Substituted words "Central Government" by Notification No. G.S.R. 186(E) dated 3.3.2003 (w.e.f. 26.5.1955)] shall, after making or causing to be made such inquiry as it deems fit, determine the amount or rate of drawback in respect of such goods.