Rule 7 - Cases where amount or rate of drawback determined is low

Drawback review: exporters may seek administrative re determination when the prescribed rate is materially lower than duties paid.

If an exporter shows the drawback rate is less than eighty per cent of duties on materials or components used, he may apply to the Principal Commissioner or Commissioner of Customs within the prescribed period (subject to limited extensions and fees) for re determination, stating proportions and duties paid; the Commissioner may, after enquiry, allow a revised rate or amount, provisional drawback may be granted with bond limited to the difference, and the Central Government may revoke or direct withdrawal of such determinations.