Section 6 in The Customs and Central Excise Duties Drawback Rules, 1995
6. Cases where amount or rate of drawback has not been determined.
(1)[(a) Where no amount or rate of drawback has been determined in respect of any goods, any manufacturer exporter or exporter of such goods may, within sixty days from the date relevant for applicability of the amount or rate of drawback in terms of sub-rule (3) of Rule (5), apply 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 such Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, may, if he is satisfied that the manufacturer exporter or exporter was prevented by sufficient cause from filing the application within the aforesaid time allow such manufacturer or exporter to file 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)](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.(2)(a)Where an exporter desires that he may be granted drawback provisionally, he may, while making an application under Clause (a) of sub-rule (1) apply in writing to 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)] that a provisional amount be granted to him towards drawback on the export of such goods pending determination of the amount or rate of drawback under Clause (b) of that sub-rule.(b)[ The Central of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, may, after considering the application, allow provisionally payment of an amount not exceeding the amount claimed by the manufacturer exporter or exporter in respect of such export : [Substituted by Notification No. G.S.R. 186(E) dated 3.3.2003 (w.e.f. 26.5.1955)]Provided that the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be may, for the purpose of allowing provisional payment of drawback in respect of such export, require the manufacturer exporter or exporter to enter into a general bond for such amount, and subject to such conditions, as he may direct; or to enter into a bond for an amount not exceeding the full amount claimed by such manufacturer exporter or exporter as drawback in respect of a particular consignment and binding himself : -(i)to refund the amount so allowed provisionally, if for any reason, it is found the duty drawback was not to admissible; or(ii)to refund the excess, if any, paid to such manufacturer exporter or exporter provisionally if it is found that a lower amount was payable as duty drawback :Provided further that when the amount or rate of drawback payable on such goods is finally determined, the amount provisionally paid to such manufacturer exporter or exporter shall be adjusted against the drawback finally payable and if the amount so adjusted is in excess or falls short of the drawback finally payable, such manufacturer exporter or exporter shall repay to the Commissioner of Central Excise, or the Commissioner of Customs and Central Excise, as the case may be.](c)The bond referred to in Clause (b) may be with such surety or security as 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 direct(3)[ Where the Central Government considers it necessary so to do, it may(a)revoke the rate of drawback or amount of drawback, determined under clause (b) of Sub-rule (1) by the Commissioner or 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.]
