Drawback on re-export of imported goods

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.... within two years from date of payment of duty on importation thereof. Under certain circumstances this period may be extended upto one year by the Principal Chief Commissioner/Chief Commissioner of Customs and beyond that by the Board. [Refer Notification No. 33/94-Cus(N.T.) dated 01.07.1994] 1.2 Application by exporter is required to be made within 3 months from the date on which an order perm....

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....to manner and time of claiming drawback, identification, determination of and extent of use and other attendant aspects, all cases of drawback processing or denial are to be handled by way of detailed speaking order, following the principles of natural justice. Each such order is examined by the Commissioner for its legality and propriety. [Refer Circular No. 35/2013-Cus. dated 05.09.2013] 1.5 T....