Time-limit relaxation for brand-rate drawback filings allows DEPB exporters to submit belated applications following the Ministry circular. The Board relaxed the statutory filing period under the Drawback Rules, 1995 for fixation of Brand Rate drawback claims under the DEPB Scheme where exporters could not avail MODVAT/CVD or excise credit. Belated Brand Rate applications affected by the earlier deadline are permitted and shall be deemed to have Central Government permission under Rule 17, subject to remaining procedural requirements of the Drawback Rules.