Recovery of amount of Drawback where export proceeds not realised

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....r a person authorised by him (hereinafter referred to as the claimant) but the sale proceeds in respect of such export goods have not been realised by or on behalf of the exporter in India within the period allowed under the Foreign Exchange Management Act, 1999 (42 of 1999), including any extension of such period, such drawback shall ^4[except under circumstances or conditions specified in sub-ru....

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....eriod of thirty days, the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be shall pass an order to recover the amount of drawback paid to the claimant and the exporter shall repay the amount so demanded within thirty days of the receipt of the said order : Provided that where a part of the sale proceeds has been realised, the amount of drawback to be recove....

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....ner of Customs to the claimant ^2[provided the sale proceeds have been realised within the period permitted by the Reserve Bank of India] ^3[Provided that-      (i) the ^7[Principal Commissioner of Customs or Commissioner of Customs, as the case may be]  ^8[***], may extend the aforesaid period of three months by a period of nine months provided the sale proceeds hav....

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....he concerned Foreign Mission of India  about the fact of non-recovery of sale proceeds from the buyer, the amount of drawback paid to the exporter or the claimant  shall not be recovered.]   *********************** Notes: - 1. Substituted vide notification no. 49/2010 Cus(NT) dated 17/6/2010, before it was read as, "within one year from the date of such recovery of the a....