Supplementary drawback claim allows exporters to seek additional duty refund when earlier payment was below final rate.

A procedure for a supplementary claim for drawback permits exporters to seek additional Customs or Central Excise duty drawback where the amount previously paid is less than the rate finally fixed. Claimants must use the prescribed form to supply exporter identity, exported goods and vessel details, shipping bill and Customs payment references, quantify previous and claimed drawback amounts and rates, state reasons, attach supporting documents and a calculation sheet, and sign a declaration that duties on raw materials were paid and not rebated.

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