Supplementary claim of Duty Drawback - CBEC's Customs Manual 2023 - Customs

4. Supplementary claim of Duty Drawback: 4.1 Where any exporter finds that the amount of Duty Drawback paid to him under section 75 is less than what he is entitled to on the basis of the amount or rate of Drawback determined, he may prefer a supplementary claim. This claim has to be filed within 3 months of the relevant date, which is fixed as follows: (i) where the rate of Duty Drawback is determined or revised under Rules 3 or 4 of the Drawback Rules, 2017from the date of publication of such rate in the Official Gazette; (ii) where the rate of Duty Drawback is determined or revised upward under Rules 6 or 7 of the Drawback Rules, 2017, from the date of communicating the said rate to the person concerned; and (iii), in all other cases, from the date of payment or settlement of the original Duty Drawback claim by the proper officer: 4.2 The period of 3 months for filing a supplementary claim may be extended up to 18 months subject to conditions and payment of requisite fee as provided in the Drawback Rules, 2017. [Refer Rule 16 of Drawback Rules, 2017] 4.3 In cases where the drawback claim was made zero-zero without following the normal procedure or principles of natural justice, the Commissioners are required to redress the problem where the exporters have produced the documents/ replied to queries. [Refer Instruction F. No. 609/14/2014-DBK dated 30.06.2016]