https://www.taxtmi.com/caselaws?id=278929 A supplementary drawback claim is maintainable only where drawback has already been paid but is found to be less than what is due, and it must ordinarily be filed within three months under Rule 15 of the Customs, Central Excise & Service Tax Drawback Rules, 1995. The Assistant or Deputy Commissioner may extend that period by a further nine months on sufficient cause. Here, no drawback had been paid on the original claim because it was rejected in full, so the later filing was not a true supplementary claim. It was also made more than two years after rejection, with no valid condonation request. The claim was therefore time-barred and correctly rejected. en-us Thu, 04 Jan 2018 00:00:00 +0530 Mon, 25 Feb 2019 23:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278929 A supplementary drawback claim is maintainable only where drawback has already been paid but is found to be less than what is due, and it must ordinarily be filed within three months under Rule 15 of the Customs, Central Excise & Service Tax Drawback Rules, 1995. The Assistant or Deputy Commissioner may extend that period by a further nine months on sufficient cause. Here, no drawback had been paid on the original claim because it was rejected in full, so the later filing was not a true supplementary claim. It was also made more than two years after rejection, with no valid condonation request. The claim was therefore time-barred and correctly rejected. Case-Laws Customs Thu, 04 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278929