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    <title>Drawback - Delay in receipt of applications for fixation of brand rate.</title>
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    <description>Applications for fixation of a brand rate must be filed within thirty days of export, and the Central Government may extend that period if it is satisfied the exporter or manufacturer was prevented by sufficient cause from filing on time. Late applications received without a request for extension and without stated reasons are liable to rejection. Exporters and manufacturers should therefore state reasons for delay and specifically request extension when filing after thirty days.</description>
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      <description>Applications for fixation of a brand rate must be filed within thirty days of export, and the Central Government may extend that period if it is satisfied the exporter or manufacturer was prevented by sufficient cause from filing on time. Late applications received without a request for extension and without stated reasons are liable to rejection. Exporters and manufacturers should therefore state reasons for delay and specifically request extension when filing after thirty days.</description>
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