Section 15 in The Customs and Central Excise Duties Drawback Rules, 1995
15. Supplementary claim.
(1)Where any exporter finds that the amount of drawback paid to him is less than what he is entitled to on the basis of the amount or rate of drawback 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)], he may prefer a supplementary claim in the form at Annexure III :Provided that the exporter shall prefer such supplementary claim within a period of three months. -(i)Where the rate of drawback is determined or revised under Rule 3 or Rule 4, from the date of publication of such rate in the Official Gazette;(ii)Where the rate of drawback is determined or revised upward under Rule 6 or Rule 7, from the date communicating the said rate to the person concerned;(iii)In all other cases, from the date of payment or settlement of the original drawback claim by the proper officer.[Provided further that the aforesaid period of three months may be extended by -(a)the [Assistant Commissioner of Customs and Central Excise or Assistant Commissioner of Central Excise, as the case may be], by a further period of three months; and(b)the [Commissioner of Customs and Central Excise or Commissioner of 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)], by a further period of 9 months, on being satisfied that the exporter was prevented by sufficient cause from filing his supplementary claim within the aforesaid period of three months.](2)Save as otherwise provided in this rule, no supplementary claim for drawback shall be entertained.(3)The date of filing of the supplementary claim for the purpose of Section 75-A shall be date of affixing the Dated Receipt Stamp on such claims which are complete in all respects and for which an acknowledgement shall be issued in the form prescribed by the [Commissioner of Customs]. [Substituted by the Finance Act, 1995 (22 of 1995), Section 50, for the words 'Collectoror of Customs'.](4)(a)Claims which are not complete in all respects or are not accompanied by the required documents shall be returned to the claimant with a deficiency memo in the form prescribed by the [Commissioner of Customs] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50, for the words 'Collectoror of Customs'.] within fifteen days of submission and shall be deemed not to have been filed.(b)[ where the exporter resubmits the supplementary claim after complying with the requirements specified in the deficiency memo, the same will be treated as a claim filed under sub-rule (1) for the purpose of Section 75.] [Substituted by G.S.R. 504 (E), dated 31st October, 1996 (w.e.f. 1st November, 1996).]
