Supplementary drawback claim unavailable for re-exported imported goods because Rule 13 applies only to the Section 75 drawback scheme.

A supplementary drawback claim under Rule 13 of the Customs & Central Excise Duties Drawback Rules, 1971 is confined to the Section 75 scheme for goods manufactured in India and exported. Because Section 74 governs imported goods re-exported in identifiable form and operates under a distinct statutory framework, Rule 13 cannot be extended to re-export cases under Section 74. The consequence is that supplementary drawback is not maintainable for goods re-exported under Section 74, and the claim fails on that legal basis.

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Issues: (i) Whether a supplementary drawback claim under Rule 13 of the Customs & Central Excise Duties Drawback Rules, 1971 is maintainable in respect of goods re-exported under Section 74 of the Customs Act, 1962.

Analysis: Rule 13 of the Drawback Rules is framed in the context of Section 75 of the Customs Act, 1962, which deals with drawback on goods manufactured in India and exported. The scheme of Section 74, which applies to imported goods re-exported in identifiable form, is distinct from the scheme of Section 75. The definition of "drawback" in Rule 2(a) also links the rules to goods manufactured in India and exported, showing that supplementary claims under Rule 13 are designed for the Section 75 regime and not for re-export cases under Section 74.

Conclusion: The supplementary drawback claim under Rule 13 is not maintainable for goods exported under Section 74.

Final Conclusion: The revision application failed because the claim for supplementary drawback was confined to the Section 75 scheme and could not be extended to re-exported goods governed by Section 74.

Ratio Decidendi: A supplementary drawback claim under Rule 13 of the Drawback Rules is available only within the statutory framework of Section 75 of the Customs Act, 1962 and cannot be invoked for re-export of imported goods under Section 74.

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