Drawback claims require timely filing, complete documents, deficiency compliance, and structured extensions under customs rules

Drawback claims for goods exported otherwise than by post must be filed in Annexure II within three months from the customs order permitting clearance and loading for export. Specified extensions may be granted by the Assistant or Deputy Commissioner and, at the higher level, by the Principal Commissioner or Commissioner, subject to application, enquiry, written reasons for refusal, and prescribed fees. Complete claims are treated as filed when the Dated Receipt Stamp is affixed. Incomplete claims are returned with a deficiency memo within fifteen days and deemed not filed, but compliance within thirty days restores filing treatment under the ordinary rule. Claims following specified appellate, governmental, or court orders must be filed within three months of receiving the order.

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