Drawback recovery obligations: exporters must document export proceeds realization and submit AD or auditor certificates to avoid recovery action. Drawback payments must be recovered when export proceeds are not realized within the FEMA period or RBI extension; Assistant/Deputy Commissioners issue notices and recover amounts if evidence of realization is not produced. Exporters must declare authorised dealers and submit six-monthly certificates from ADs or statutory auditors listing shipments outstanding beyond prescribed/extended realization periods; shipping bills will display realization due dates. The ICES BRC software module generates due dates, records AD-wise declarations, tracks pendency, and provides options to record realization, accept negative statements, or list outstanding shipping bills, enabling officers to initiate recovery or remove entries after recovery.