Section 13 in The Customs and Central Excise Duties Drawback Rules, 1995
13. [ Manner and time for claiming drawback on goods exported other than by post] [Substituted by G.S.R. 504 (E), dated 31st October, 1996 (w.e f. 1st November, 1996).]. -(1) Triplicate copy of the Shipping Bill for export of goods under a claim for drawback shall be deemed to be a claim for drawback filed on the date on which the Proper officer of Customs makes an order permitting clearance and loading of goods for exportation under Section 51 and said claim for drawback shall be retained by the proper officer making such order.
(2)The said claim for drawback should be accompanied by the following documents, namely : -(i)copy of export contract or letter of credit, as the case may be,(ii)copy of packing list,(iii)copy of AR 4 Form, wherever applicable,(iv)insurance certificate, wherever necessary, and(v)copy of communication regarding rate of drawback where the drawback claim is for a rate determined by 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 "Central Government" by Notification No. G.S.R. 186(E) dated 3.3.2003 (w.e.f. 26.5.1955)] under Rule 6 or Rule 7 of these rules.(3)(a)If the said claim for drawback is incomplete in any material particulars or is without the documents specified in sub-rule (2), it shall be returned to the claimant with a deficiency memo in the form prescribed by the Commissioner of Customs within 10 days and shall be deemed not to have been filed for the purpose of Section 75-A.(b)Where the exporter resubmits the claim for drawback after complying with the requirements specified in the deficiency memo, the same will be treated as a claim filed under sub-rule (I) for the purpose of Section 75-A.(4)For computing the [period of two months] [Inserted by G.S.R. 79 (E), dated 9th February, 1999 (w.e.f. 9th February, 1999), for the words 'period of three months'.] prescribed under Section 75-A for payment of drawback to the claimant, the time taken in testing of the export goods, not more than one month, shall be excluded.
