Supplementary claim
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....Customs, as the case may be, he may prefer a supplementary claim in the form at Annexure II: Provided that the exporter shall prefer such supplementary claim within a period of three months, - (i) where the rate of drawback is determined or revised under rule 3 or rule 4, from the date of publication of such rate in the Official Gazette; (ii) where the rate of drawback is determined or revised ....
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....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 one thousand rupees whichever is less, shall be payable for applying for grant of extension by the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be and an application fee of 2% of ....
TaxTMI
TaxTMI