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of <h1>Exporters Can File Supplementary Claims Under Rule 15 for Underpaid Drawback; Extensions Available with Fees</h1> Rule 15 of the Customs, Central Excise Duties, and Service Tax Drawback Rules, 1995, allows exporters to file supplementary claims if the drawback paid is less than entitled. Claims must be filed within three months of rate publication, communication, or original claim settlement. Extensions of up to nine months by the Assistant or Deputy Commissioner and an additional six months by the Principal or Commissioner of Customs are possible, subject to application fees. Claims must be complete; incomplete claims are returned with a deficiency memo. Resubmitted claims, once complete, are treated as new claims under section 75A.
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