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of <h1>Exporters can file supplementary Duty Drawback claims under Section 75 within 3 months, extendable to 18 months with conditions.</h1> Exporters who receive less Duty Drawback than entitled under section 75 can file a supplementary claim within 3 months of the relevant date. This date varies: from the publication of revised rates in the Official Gazette, communication of upward rate revisions, or the original claim's settlement. The filing period can be extended to 18 months with conditions and fees as per the Drawback Rules, 2017. If claims are improperly processed, Commissioners must address issues when exporters provide necessary documentation or responses.
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