Drawback -Time limit for filing claim

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....re notified on 26th May, 1995 specifying time limit for filing claims for drawback. Rule 13(1) of the said rules provided that a claim should be filed within three months from the date relevant for applicability of the amount or rate or drawback in terms of sub-rule (3) of rule 5. Accordingly in case of goods exported by Sea or Air, a drawback claim is required to be filed within three months from....

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.... filed latest by 25th August, 1995. All such claims filed after 25th August, 1995 shall become time barred and the Commissioner of Customs or the Assistant Commissioner of Customs have no powers to accept such claims received after 25th August, 1995. Similarly any claim in respect of goods exported on or after 26th May, 1995 cannot be accepted by Custom Houses if filed after the expiry of six mont....