TaxTMI 
TaxTMI 
Hi,
A co due to ignorance did not claim duty drawback for the last 2.5 years..can they claim it now..is there any process..?
Regards.
Duty Drawback
26 Oct 2019 
5 Replies 
3511 Views Asked by
Duty drawback limitation periods bar late drawback claims after prescribed filing windows, including shipping bill omissions.
Time limits govern duty drawback: one year from the date of Let Export Order for standard and re-export claims, and eighteen months from publication or communication of All Industry or brand rates for supplementary claims. The shipping bill serves as the initial application for drawback, and omissions therein do not extend the statutory filing period. Claims filed after these prescribed limitation periods are time-barred with no procedural remedy to revive them under the Rules. (AI Summary)
Time limits govern duty drawback: one year from the date of Let Export Order for standard and re-export claims, and eighteen months from publication or communication of All Industry or brand rates for supplementary claims. The shipping bill serves as the initial application for drawback, and omissions therein do not extend the statutory filing period. Claims filed after these prescribed limitation periods are time-barred with no procedural remedy to revive them under the Rules. (AI Summary)