Section 12(1) in The Customs and Central Excise Duties Drawback Rules, 2017
(1)Where goods are to be exported by post under a claim for drawback under these rules,-(a)the outer packing carrying the address of the consignee shall also carry in bold letters the words "Drawback Export";(b)the exporter shall deliver to the competent Postal Authority, alongwith the parcel or package, a claim in the Form at Annexure I, in quadruplicate, duly filled in.
