Rule 15 - Supplementary claim - Customs, Central Excise Duties and Service Tax Drawback Rules, 1995

RULE 15. Supplementary claim. - 4 [(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 Principal Commissioner of Customs or Commissioner of Customs, 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, as the case may be, 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, as the case may be, 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 (i) the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, may extend the aforesaid period of three months by a period of nine months and that the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may further extend the period by a period of six months; (ii) the Assistant Commissioner of Customs or Deputy Commissioner or Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may, on an application and after making such enquiry as he thinks fit, grant extension or refuse to grant extension after recording in writing the reasons for such refusal; (iii) an application fee equivalent to 1% of the FOB value of exports or one thousand rupees whichever is less, shall be payable for applying for grant of extension by the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be and an application fee of 2% of the FOB value or two thousand rupees whichever is less, shall be payable for applying for grant of extension by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be.] (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 3 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be]. (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 3 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be] 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. *********************** Notes: - 1. Substituted vide notification no. 49/2010 Cus(NT) dated 17/6/2010 , before it was read as, Provided further that the aforesaid period of three months may be extended by the Assistant Commissioner of Customs or Deputy Commissioner of Customs for a further period of nine months on being satisfied that the exporter was prevented by sufficient cause from filing his supplementary claim within the aforesaid period of three months. 2. Substituted vide Not. 23/2014 - Dated 6-8-2014. 3. Substituted vide Not. 56/2014 - Dated 6-8-2014 4. Substituted vide Not. 58/2017 - Dated 29-6-2017 w,e.f. 1st day of July, 2017 before it was read as, (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 2 [Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be] or the 2 [Principal Commissioner or Commissioner] of Customs and Central Excise, as the case may be, he may prefer a supplementary claim in the form at Annexure III See Customs Series Form No. 112 in Part 5. 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. 1 [Provided further that- (i) the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, may extend the aforesaid period of three months by a period of nine months and that the 3 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be] or 2 [Principal Commissioner or Commissioner] of Customs and Central Excise, as the case may be, may further extend the period by a period of six months; (ii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs or 3 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be] or 2 [Principal Commissioner or Commissioner] of Customs and Central Excise, as the case may be, may, on an application and after making such enquiry as he thinks fit, grant extension or refuse to grant extension after recording in writing the reasons for such refusal; (iii) an application fee equivalent to 1% of the FOB value of exports or ₹ 1000/- whichever is less, shall be payable for applying for grant of extension by the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be and an application fee of 2% of the FOB value or ₹ 2000/- whichever is less, shall be payable for applying for grant of extension by the 3 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be] or 2 [Principal Commissioner or Commissioner] of Customs and Central Excise, as the case may be.]