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5.1.2 The form ANF 8 has been devised, as have been other numerous documents and ANFs in the HOP Vol. I, for the purpose of documentation which is made use of by the exporters for filing the claims. The declaration at Para 7 thereof is a safeguard mechanism adopted by the DGFT to counter such unforeseen circumstances which may arise due to erroneous/excess payment made to an exporter which may occur due to a human error or otherwise. This document has been devised by the DGFT in exercise of the powers granted to him under para 2.4 of the FTP.