Duty drawback supplementary claims require timely filing from the relevant date, with prescribed extensions subject to conditions. A supplementary claim permits exporters to recover additional Duty Drawback when initial payment under section 75 is short; such claims must be filed within the prescribed relevant period determined by publication, communication of revision, or original payment/settlement, and the filing period may be extended subject to conditions and payment of the requisite fee under the Drawback Rules.
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Provisions expressly mentioned in the judgment/order text.
Duty drawback supplementary claims require timely filing from the relevant date, with prescribed extensions subject to conditions.
A supplementary claim permits exporters to recover additional Duty Drawback when initial payment under section 75 is short; such claims must be filed within the prescribed relevant period determined by publication, communication of revision, or original payment/settlement, and the filing period may be extended subject to conditions and payment of the requisite fee under the Drawback Rules.
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