Manner and time of claiming [Rule 13]:
Triplicate copy of the shipping bill is the document for the claim. Documents are to be enclosed to application Form Annexure II are the following:
(a) Copy of export contract or letter of credit
(b) Copy of packing list
(c) Copy of ARE-1
(d) Insurance certificate
(e) Copy of drawback brand rate letter.
After giving acknowledgement, a deficiency meno will be issued calling for wanting details within 10 days. Compliance and re-submission by the exporter is to be done within the time frame.
In case of Terai Overseas Ltd. v. CC 2003 (156) ELT 841 (Cal HC), it was held that requirements of rule 13 are directory in nature. It is procedural in nature and claim cannot be rejected for procedural lapses.