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of <h1>Rule 14 outlines Customs officer duties for consolidating and disbursing drawback payments and interest to exporters.</h1> Rule 14 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, stipulates the procedure for payment of drawback and interest to exporters. The proper Customs officer is responsible for disbursing the drawback and any interest to the exporter or their authorized agent. The officer may consolidate multiple claims and adjust any previously paid amounts, issuing a single order for payment. The date of payment is considered the date of cheque issuance or the date of credit to the exporter's account with the Custom House.
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