Refund of duty drawback

Hi,

Please guide  me on a issue which is related to refund of duty drawback  paid u/s 75 of custom act , 1952.....refund is pending from 10 years for each year......and i want to know whether sec 75 along with duty drawback rule 1995 shall be applied or sec 75 + DBK rule 1995 + sec 27 for refund shall be applicable.......if sec 27 is attracted then refund can be claimed only for 1 year from relevant date......plz help me