Section 6(2)(b) in The Customs and Central Excise Duties Drawback Rules, 1995
(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)]