Section 7(2) in The Customs and Central Excise Duties Drawback Rules, 1995
(2)On receipt of the application referred to in sub-rule (1), 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, after making or causing to be made such inquiry as it deems fit, allow payment of drawback to such exporter at such amount or at such rate as may be determined to be appropriate, if the amount or rate of drawback to such exporter at such rate as may be determined to be appropriate, if the amount or rate of drawback determined under Rule 3 or as the case may be, revised under Rule 4, is in fact less than four-fifth of such amount or rate determined under this sub-rule.
