Section 16(4) in The Customs and Central Excise Duties Drawback Rules, 1995
(4)Where the sale proceeds are realised by the exporter after the amount of drawback has been recovered from him under sub-rule (2) or sub-rule (3) and the exporter produces evidence about such realisation within one year from the date of such recovery of the amount of drawback, the amount of drawback so recovered shall be repaid by the Assistant Commissioner of Customs to the claimant.] [Inserted by G.S.R. 504 (E), dated 31st October, 1996 (w.e.f. 1st November, 1996).][Provided that the time-limit referred to in this sub-rule shall not be applicable to the goods exported from the Domestic Tariff Area to a special economic zone.] [Inserted by Notification No. G.S.R. 185(E) dated 3.3.2003 (w.e.f. 26.5.1995)]
