Section 6 in The Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995.
6. Payment of drawback and interest.
(1)The drawback under these rules and interest if any, shall be paid by the officer of customs to the exporter or to the agent specially authorised by the exporter to receive the said amount.(2)The date of payment of drawback and interest shall he deemed to be, in case of payment -(a)by cheque, the date of issue of cheque; or(b)by credit in the exporter's account maintained with the Customs House, the date of such credit.
