Section 13(2) in The Customs, Central Excise Duties and Service Tax Drawback Rules, 1995
(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 [tax invoice] [Substituted 'ARE-1' by Notification No. G.S.R. 723(E), dated 29.6.2017 (w.e.f. 26.5.1995).], 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 Principal Commissioner of Customs or Commissioner of Customs, as the case may be, under rule 6 or rule 7 of these rules.] [Substituted '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, as the case may be under rule 6 or rule 7 of these rules.' by Notification No. G.S.R. 723(E), dated 29.6.2017 (w.e.f. 26.5.1995).]
