Download Application for supplementary claim for drawback under Rule 15 of CUSTOM FORM in PDF and Excel
Download Custom Form – Application for supplementary claim for drawback
As per Rule 15 of Customs and Central Excise Duties Drawback Rules, 1995
RULE15. Supplementary claim –
(1) Where any exporter finds that the amount of drawback paid to him is less than what he is entitled to on the basis of the amount or rate of drawback determined by the Central Government or Commissioner of Central Excise or the Commissioner of Customs and Central Excise, as the case may be, he may prefer a supplementary claim in the form at Annexure III:
Provided that the exporter shall prefer such supplementary claim within a period of three months, –
(i) where the rate of drawback is determined or revised under rule 3 or rule 4, from the date of publication of such rate in the official Gazette;
(ii) Where the rate of drawback is determined or revised upward under rule 6 or rule 7, from the date of communicating the said rate to the person concerned;
(iii) In all other cases, from the date of payment or settlement of the original drawback claim by the proper officer.
Provided further that the aforesaid period of three months may be extended by the Assistant Commissioner of Customs of Deputy commissioner of Customs for a further period of nine months on being satisfied that the exporter was prevented by sufficient cause from filling his supplementary claim within the aforesaid period of three months
(In rule 15 in sub-rule (1) second proviso has been substituted vide Notification No. 14/2004 – Customs (N.T.) dated 02/2004)
(In rule 15 sub-rule (1) has been substituted vide Notification No. 20/2003 – Customs (N.T.) dated 03/03/2003)
(2) Save as otherwise provided in this rule, no supplementary claim for drawback shall be entertained.
(3) The date of filing of the supplementary claim for the purpose of section 75A shall be the date of affixing the Dated Receipt Stamp on such claims which are complete in all respects and for which an acknowledgement shall be issued in the form prescribed by the Commissioner of Customs.
(4) (a) Claims which are not complete in all respects or are not accompanied by the required documents shall be returned to the claimant with a deficiency memo in the form prescribed by the Commissioner of Customs within fifteen days of submission and shall be deemed not to have been filed.
(b) Where the exporter resubmits the supplementary claim after complying with the requirements specified in the deficiency memo, the same will be treated as a claim filed under sub-rule (1) for the purpose of section 75A.