Section 6(2) in The Customs and Central Excise Duties Drawback Rules, 1995
(2)(a)Where an exporter desires that he may be granted drawback provisionally, he may, while making an application under Clause (a) of sub-rule (1) apply in writing to the [Commissioner of 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)] that a provisional amount be granted to him towards drawback on the export of such goods pending determination of the amount or rate of drawback under Clause (b) of that sub-rule.(b)[ The Central of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, may, after considering the application, allow provisionally payment of an amount not exceeding the amount claimed by the manufacturer exporter or exporter in respect of such export : [Substituted by Notification No. G.S.R. 186(E) dated 3.3.2003 (w.e.f. 26.5.1955)]Provided that the Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be may, for the purpose of allowing provisional payment of drawback in respect of such export, require the manufacturer exporter or exporter to enter into a general bond for such amount, and subject to such conditions, as he may direct; or to enter into a bond for an amount not exceeding the full amount claimed by such manufacturer exporter or exporter as drawback in respect of a particular consignment and binding himself : -(i)to refund the amount so allowed provisionally, if for any reason, it is found the duty drawback was not to admissible; or(ii)to refund the excess, if any, paid to such manufacturer exporter or exporter provisionally if it is found that a lower amount was payable as duty drawback :Provided further that when the amount or rate of drawback payable on such goods is finally determined, the amount provisionally paid to such manufacturer exporter or exporter shall be adjusted against the drawback finally payable and if the amount so adjusted is in excess or falls short of the drawback finally payable, such manufacturer exporter or exporter shall repay to the Commissioner of Central Excise, or the Commissioner of Customs and Central Excise, as the case may be.](c)The bond referred to in Clause (b) may be with such surety or security as 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 "Commissioner of Customs" by Notification No. G.S.R. 186(E) dated 3.3.2003 (w.e.f. 26.5.1955)] may direct
