Section 5(5) in The Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995.
(5)Where any order for payment of drawback is made by the Collector (Appeals). Central Government or any Court against an order of the proper officer of customs, the exporter may file a claim in the manner prescribed in this rule within three months from the date of receipt of the order so passed by the Collector (Appeals), Central Government or the Court, as the case may be.
