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of <h1>Amendments to Customs and Central Excise Duties Drawback Rules 1995: New Powers and Timelines for Duty Adjustments</h1> The notification dated March 3, 2003, outlines amendments to the Customs and Central Excise Duties Drawback Rules, 1995. Effective April 1, 2003, these amendments empower the Commissioner of Central Excise or the Commissioner of Customs and Central Excise to determine and adjust duty drawback rates and amounts. The amendments allow exporters to apply for drawback determination within 60 days, with a possible extension of 30 days if justified. Provisional payments can be made, subject to bonds ensuring refund of excess amounts. The Central Government retains the authority to revoke or direct withdrawal of determined drawback rates.
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