Relaxation of period for filing of Drawback claims under rule 13 of the Customs and Central Excise Duties Drawback Rules, 1995

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....oms and Central Excise Duties Drawback Rules, 1995 Rule 13(1) of Customs and Central Excise Duties Drawback Rules, 1995 permits a claim to be filed within three months from the date relevant for the applicability of amount or rate of drawback in terms of sub-rule (3) of rule 5. The proviso to said sub-rule provides that the Assistant Commissioner of Customs may, if he is satisfied that exporter ....