Drawback claim filing window now runs from receipt of rate determination, allowing exporters to submit claims after rate notification. The amendment removes the words 'in triplicate' from rule 13(2) and inserts a new rule 13(7) allowing a manufacturer or exporter who applied for determination of the rate under rule 6 or rule 7 to file a drawback claim in the prescribed manner within three months from receipt of the communication of the rate determination under rule 6 or rule 7.
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.
Drawback claim filing window now runs from receipt of rate determination, allowing exporters to submit claims after rate notification.
The amendment removes the words "in triplicate" from rule 13(2) and inserts a new rule 13(7) allowing a manufacturer or exporter who applied for determination of the rate under rule 6 or rule 7 to file a drawback claim in the prescribed manner within three months from receipt of the communication of the rate determination under rule 6 or rule 7.
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