TMI BlogCases where amount or rate of drawback has not been determinedX X X X Extracts X X X X X X X X Extracts X X X X ..... stoms, having jurisdiction over any one of the said places of export; (ii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, may extend the aforesaid period of three months by a period of three months and the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, may further extend the period by a period of six months; (iii) the Assistant Commissioner of Customs or Deputy Commissioner or Principal Commissioner of Customs or Commissioner of Customs, as the case may be, 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; (iv) an application fee equivalent to 1% of the FOB value of exports or one thousand rupees whichever is less, shall be payable for applying for grant of extension to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be and an application fee of 2% of the FOB value or two thousand rupees whichever is less, shall be payable for applying for grant of extension to the Principal Commissioner of Customs or Commissioner of Customs, as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Government considers it necessary so to do, it may, (a) revoke the rate of drawback or amount of drawback, determined under clause (b) of sub-rule (1) by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be; or (b) direct the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, to withdraw the rate of drawback or amount of drawback determined. Explanation.- For the purpose of this rule, place of export means customs station or any other place appointed for loading of export goods under section 7 of the Customs Act, 1962 (52 of 1962) from where the exporter has exported the goods or intends to export the goods in respect of which determination of amount or rate of drawback is sought.] ******* Notes: 1. Inserted vide notification no. 64/2008 Cus(NT) dated 29-5-2008 2. For the words and figures falling within Chapter 72 or heading 1006 or 2523 , the words and figures falling within heading 1006 or 2523 has been substituted vide Notification No. 129/2008 Cus (NT) dated 21/11/2008 , Further substituted vide notification no. 33/2010 Cus(NT) dated 29/4/2010 , before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant for the applicability of the amount or rate of drawback in terms of sub-rule (3) of rule (5), apply in writing to the 7 [Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be] or the 7 [Principal Commissioner or Commissioner, as the case may be] of Customs and Central Excise, having jurisdiction over the manufacturing unit, of the manufacturer exporter or, of the supporting manufacturer, as the case may be, for determination of the amount or rate of drawback thereof stating all the relevant facts including the proportion in which the materials or components or inputs services are used in the production or manufacture of goods and the duties paid on such materials or components or the tax paid on input services : 4 [Provided that- (i) the Assistant Commissioner of Central Excise or Assistant Commissioner of Customs and Central Excise or Deputy Commissioner of Central Excise or Deputy Commissioner of Customs and Central Excise, as the case may be, may extend the aforesaid period of three months by a period of three months and that the 7 [Principal Commissioner of Central Excise or Commissioner of Central Excise, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount or rate of drawback under clause (b) of that sub-rule. (b) The 7 [Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be] or 7 [Principal Commissioner or Commissioner,]of Customs and Central Excise, as the case may be, may, after considering the application, allow provisionally payment of an amount not exceeding the amount claimed by the manufacturer or exporter in respect of such export : Provided that the 7 [Principal Commissioner of Central Excise or Commissioner of Central Excise, as the case may be] or 7 [Principal Commissioner or Commissioner,] of Customs and Central Excise, as the case may be, may, for the purpose of allowing provisional payment of drawback in respect of such export, require the manufacturer or exporter to enter into a general bond for such amount, and subject to such conditions, as he may direct; or to enter into a bond for an amount not exceeding the full amount claimed by such manufacturer or exporter as drawback in respect of a particular consignment and binding himself, - (i) to refund the amount so allowed provisionally, if for any reason, it is found the duty drawback was not admissible; or ..... 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