Supplementary drawback claims: exporters must file timely or seek authorised extensions; incomplete claims returned with deficiency memo. Exporters who receive less drawback than entitled may prefer a supplementary claim in the prescribed form within specified periods tied to publication, communication, or payment events; the date of filing is the date of affixing the dated receipt stamp on complete claims. Authorities may grant discretionary extensions after application and enquiry, subject to prescribed application fees, and incomplete claims are returned with a deficiency memo and deemed not filed until properly resubmitted.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Supplementary drawback claims: exporters must file timely or seek authorised extensions; incomplete claims returned with deficiency memo.
Exporters who receive less drawback than entitled may prefer a supplementary claim in the prescribed form within specified periods tied to publication, communication, or payment events; the date of filing is the date of affixing the dated receipt stamp on complete claims. Authorities may grant discretionary extensions after application and enquiry, subject to prescribed application fees, and incomplete claims are returned with a deficiency memo and deemed not filed until properly resubmitted.
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