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2018 (1) TMI 1455 - CGOVT - CustomsDuty Drawback - supplementary claim - rejection on the ground of being time barred - Rule 15(1) & (2) of Drawback Rules, 1995 - Held that:- Supplementary claim is governed by the provisions of Rule 15 of the Drawback Rules as per which where the exporter finds that the amount of drawback paid to him is lesser than what he is entitled to, he may prefer a supplementary claim within a period of three months. As per Rule 15(i)(ii) of Rules, the three months period is counted from the date of payment/settlement of the original drawback claim by the proper officer. However, the time period of three months can be extended by the Assistant/Deputy Commissioner of Customs for a further period of nine months on being satisfied that the exporter was prevented by sufficient cause from filing his supplementary claim within the aforesaid period of three months. In the instant case the applicant has not received any drawback claim and instead their original drawback claim was entirely rejected as mentioned in Commissioner (Appeals)’s order. In fact it appears that the applicant has filed the drawback claim for the second time after rejection of the earlier claim rejection of the earlier claim as the second claim is also for the same amount of ₹ 1,64,740/-. Therefore, on the face of it, it is not even a supplementary claim. Thus, the primary condition for filing the Supplementary Drawback claim which is payment of drawback of duty in first place is not attracted in this case as is envisaged in Rule 15. The Government finds that the original authority and appellate authority have correctly rejected the applicant’s claim - revision application dismissed.
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