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of <h1>Exporters can file supplementary claims using Annexure II within 3 months; extensions available with fees under Rule 6.</h1> Exporters who receive less drawback than entitled can file a supplementary claim using Annexure II within three months of rate publication or communication. Extensions up to nine months can be granted by the Assistant or Deputy Commissioner, and further six-month extensions by the Principal or Commissioner of Customs, with applicable fees. Incomplete claims are returned with a deficiency memo and must be resubmitted to be considered filed. The filing date is marked by the Dated Receipt Stamp, and only complete claims are acknowledged. No supplementary claims are entertained unless specified by the rule.
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