Supplementary drawback claims cannot reopen a concluded sanction after limitation has expired under the drawback rules.

A supplementary drawback claim under the Customs and Central Excise Duties Drawback Rules, 1995 was treated as time-barred under Rule 15 where the exporter sought to reopen a short-sanction of drawback made under Rule 13 without directly challenging the original sanction. The document states that, if an exporter is aggrieved by the assessment or sanction, the proper course is to challenge that decision directly rather than use a supplementary claim to reopen a concluded sanction after the prescribed period. On that reasoning, the supplementary claim was rejected as barred by limitation.

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Issues: Whether the supplementary drawback claim was barred by limitation under Rule 15 of the Customs and Central Excise Duties Drawback Rules, 1995, and whether the short-sanction of drawback under Rule 13 could be reopened by filing a supplementary claim instead of challenging the original sanction.

Analysis: The drawback claim had been processed and sanctioned under Rule 13 of the Customs and Central Excise Duties Drawback Rules, 1995. The claimed deficiency arose from short sanction of drawback, but the original sanction itself was not challenged. The proper course, where the exporter is aggrieved by the assessment or sanction, is to challenge that decision directly. A supplementary claim under Rule 15 could not be used to reopen the concluded sanction beyond the prescribed time, and the limitation objection applied to the claim made in that form.

Conclusion: The supplementary claim was rightly rejected as time-barred under Rule 15, and the appeal failed.

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