Manner and time of claiming drawback on goods exported other than by post

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....e months by a period of three months and that the ^3[Principal Commissioner or  Commissioner] of Customs ^4[****], as the case may be, may further extend the period by a period of six months; (ii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs or ^3B[Principal Commissioner or  Commissioner] of Customs ^4A[****], as the case may be, may, on an application and after making such enquiry as he thinks fit, grant extension or refuse to grant extension after recording in writing the reasons for such refusal; (iii) an application fee equivalent to 1% of the FOB value of exports or Rs. 1000/- whichever is less, shall be payable for applying for grant of extension by the Assistant Commissioner....

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....sub-rule (2) shall not be accepted for the purpose of section 75A and such claim shall be returned to the claimant with the deficiency memo in the form prescribed by the ^3G[Principal Commissioner or  Commissioner, as  the case may be] of Customs within fifteen days of submission and shall be deemed not to have been filed; (b) Where exporter complies with requirements specified in deficiency memo within thirty days from the date of receipt of deficiency memo, the same will be treated as a claim filed under sub-rule (1). (5) Where any order for payment of drawback is made by the Commissioner (Appeals), Central Government or any Court against an order of the proper officer of customs, the manufacturer exporter may file a claim....