Section 3(2) in The Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995.
(2)The date of receipt of the aforesaid claim form by the proper officer of customs from the postal authorities shall be deemed to be date of filing of drawback claim by the exporter for the purpose of Section 75-A and an intimation of the same shall be given by the proper officer of customs to the exporter in such form as the Collector of Customs may prescribe.
