Drawback claims procedure streamlined: mandatory document set, registration, deficiency memo timelines, acknowledgements, and NOC verification. Claims under section 74 require submission of mandatory documents (Annexure II; calculation/drawback sheet; self attested shipping bill, export and import invoices and packing lists; PMV declaration; system OOC Bill of Entry; TR 6 challan; notarized affidavit; and, as applicable, RBI permission and GST certification). The Drawback Section will register claims in a dedicated register, issue a Deficiency Memo within fifteen days for incomplete claims, provide an acknowledgement under Annexure B upon compliance, and deem claims time barred if the Deficiency Memo is not answered within thirty days plus the statutory period. NOC verification from TRC or the originating Customs House is required before processing.