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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Duty drawback supplementary claims require timely filing from the relevant date, with prescribed extensions subject to conditions.</h1> 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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