Rule 15 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 provides that an exporter has to file supplementary claim for getting the differential drawback amount which has become due to the exporters because of the increase in drawback rates.

For specified items, rates of duty drawback has been increased with effect from 1-4-2007. Therefore, all the exporters of these goods was required to file supplementary claim.

Therefore, to give one time relaxation to all the exporters, Board has clarified that there is no need to file supplementary claim where the export was processed through EDI system. Differential duty drawback shall be paid to the exporters without their filing of supplementary claim.

However, in case of manual shipping bills the exporters shall be required to file supplementary claims as required under Rule 15 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 

Circular no. 39/2007 Cus dated 9-10-2007

Rates of Duty Drawback

For the items on which rate of duty drawback increased with effect from 1-4-2007

Duty drawback automatic payment for EDI-processed exports after rate increase; manual shipping bills still require supplementary claims. Increase in duty drawback rates from 1-4-2007 entitles exporters to differential drawback amounts, which under Rule 15 normally require filing a supplementary claim. The Board's circular dated 9-10-2007 provides that where exports were processed through the Electronic Data Interchange (EDI) system, exporters need not file supplementary claims and differential drawback will be paid automatically; manual shipping bills remain subject to filing supplementary claims under Rule 15.