Supplementary drawback claims must follow Rule 15 limits; a second claim after full rejection was time-barred and invalid.

A supplementary drawback claim is maintainable only where drawback has already been paid but is found to be less than what is due, and it must ordinarily be filed within three months under Rule 15 of the Customs, Central Excise & Service Tax Drawback Rules, 1995. The Assistant or Deputy Commissioner may extend that period by a further nine months on sufficient cause. Here, no drawback had been paid on the original claim because it was rejected in full, so the later filing was not a true supplementary claim. It was also made more than two years after rejection, with no valid condonation request. The claim was therefore time-barred and correctly rejected.

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Issues: Whether the supplementary drawback claim was maintainable and filed within the prescribed limitation under Rule 15 of the Customs, Central Excise & Service Tax Drawback Rules, 1995.

Analysis: Rule 15 permits a supplementary claim only where drawback already paid is found to be less than what is due, and such claim must ordinarily be filed within three months from the date of payment or settlement of the original drawback claim. The period may be extended by the Assistant/Deputy Commissioner for a further nine months on sufficient cause being shown. In the present case, no drawback had been paid on the original claim, which had been rejected in full, so the later filing was not truly a supplementary claim. The second claim was also filed after a delay of more than two years from the rejection of the original claim, and no request for condonation within the permissible period was shown. The delay exceeded even the extent that could be condoned by the proper authority.

Conclusion: The supplementary drawback claim was not maintainable and was correctly rejected as time-barred.

Final Conclusion: The rejection of the claim was legally justified, and the revision application failed.

Ratio Decidendi: A supplementary drawback claim is maintainable only after drawback has been paid and must be filed within the statutory period, subject to limited condonation by the specified authority; a belated second claim after rejection of the original claim is not a valid supplementary claim.

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