Relaxation of period for filing of Drawback claims under rule 13 of the Customs and Central Excise Duties Drawback Rules, 1995

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..... tion of period for filing of Drawback claims under rule 13 of the Customs and Central Excise Duties Drawback Rules, 1995 Rule 13(1) of Customs and Central Excise Duties Drawback Rules, 1995 permits a claim to be filed within three months from the date relevant for the applicability of amount or rate of drawback in terms of sub-rule (3) of rule 5. The proviso to said sub-rule provides tha .....

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..... these rules, the exporters have generally been under the impression that they can file their claim without any time limit. Perhaps the changes made by the new rules have not come to their notice in many cases. Accordingly, it has been decided that the powers given to the Assistant Commissioners under the proviso to rule 13(1) should be liberally exercised and ignorance of the time limit specified .....

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