Petitioner can claim duty drawback if export proceeds are realized within extended time as per Rule 16A(4).

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....Duty Drawback - petitioner is unable to produce export realization within 6 months from the date of export - In case export proceeds are realized within extended period, the petitioner is entitled to have favorable decision - This writ petition is dsiposed off by remitting the case back to the 3rd respondent/the Assistant Commissioner of Customs, to take note of Rule 16A(4) of the Customs, Central Exercise Duties and Service Tax Drawback Rules, 1995 and to dispose of the same on merits - HC....