Exports/Claim Made Before Commencement of 1995 Rule

Rule 16(b) and 16(c) of 1995 Drawback Rules provide:

(a) any claim made by an exporter or his authorized agent for the payment of drawback in respect of goods exported before the commencement of these rules but not disposed of before such commencement shall be disposed of in accordance with the provisions of these rules;

(b) where a manufacturer or exporter has exported any goods before the date of commencement of these rules and has not filed any claim for payment of drawback, such manufacturer or exporter may file his claim within a period of three months from the date of commencement of these rules, in the manner prescribed in rule 13;

Rule 18(2)(C) if Drawback Rules permits claims in respect of exports made prior to 26/5/95 to be filed within a period of 3 months from commencement of the 1995 Rules, i.e. upto 25.8.95. It has been amended further to permit such claims to be filed on or before 30th June, 1996.