Section 15(4)(a) in The Customs and Central Excise Duties Drawback Rules, 1995
(a)Claims which are not complete in all respects or are not accompanied by the required documents shall be returned to the claimant with a deficiency memo in the form prescribed by the [Commissioner of Customs] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50, for the words 'Collectoror of Customs'.] within fifteen days of submission and shall be deemed not to have been filed.