Section 5(3) in The Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995.
(3)The date of filing of the claim for the purpose of Section 75-A shall be the date of affixing the Date Receipt Stamp on the claims which are complete in all respects, and for which an acknowledgement shall be issued in such form as may be prescribed by the Collector of Customs.
