Supplementary claim [Rule 15]:
Supplementary claims can be made in Form Annexure III within 3 months from
(a) Date of publication of such rate in case of revised rate granted
(b) Date of communication of the said rate in case of brand rate (rule 6 & 7)
(c) Date of payment of original drawback in other cases.
Extension of the time-limit
| Authority | Period of extension | Application fee | Grant / refuse of extension |
| Assistant/Deputy Commissioner of Customs | Nine months | (i) 1% of the FOB value of exports
or (ii) ` 1000/- whichever is less |
The concerned authority may, on an application and after making such enquiry as he thinks fit, grant extension or refuse to grant extension after recording in writing the reasons for such refusal |
| Principal Commissioner/Commissioner of Customs or Principal Commissioner/Commissioner of Customs and Central Excise, as the case may be | further extension of six months | (i) 2% of the FOB value of exports
or (ii) ` 2000/- whichever is less |