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of <h1>Exporters Can File Drawback Claims for Pre-1995 Exports Within Three Months as per Rule 5 Procedure</h1> Any claim for drawback by an exporter or their authorized agent for goods exported before the commencement of the Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995, but not yet disposed of, will be handled according to these rules. If goods were exported under a drawback claim before these rules began, but no payment claim was filed, the exporter can file a claim within three months from the rules' commencement date, following the procedure outlined in Rule 5.
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