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    <title>Makes Customs, Central Excise Duties and Service Tax Drawback (Second Amendment) Rules, 2010</title>
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    <description>Amends Drawback Rules to extend standard claim periods to three months, authorise hierarchical extensions by Assistant Commissioners, Deputy Commissioners and Commissioners after application and enquiry with written reasons for refusals, and impose tiered application fees tied to FOB export value capped by fixed amounts; also requires refund or adjustment following recovery to be made within three months of realisation of sale proceeds provided such realisation occurred within the Reserve Bank of India permitted period, with Commissioner power to further extend that period on application and fee payment.</description>
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