Drawback determination remedy: exporters may seek redetermination and provisional payments when notified rates undercompensate input taxes. Where an exporter finds that a drawback rate determined under the Drawback Rules is materially lower than duties or taxes actually paid on inputs, the exporter may apply to the Principal Commissioner or Commissioner for redetermination stating input proportions and duties paid; those officers may inquire and determine an appropriate rate and allow payment, provisional drawback may be authorised subject to bond limited to the difference between government determined rate and provisional amount, time extensions and application fees are provided, and the Central Government may revoke or direct withdrawal of any rate so determined.