Ive never done it, seems a lot of hard work and ive never really looked into the mechanics of back timing based on the hard work part, but I never understood the concept really as from what I understand, if you are dodging the enemies troops and then launching straight after them there is a delay. This could be minimised by having the troops already returning and a seperate window set up ready to just launch the attack. But even based on update times, they technically still have a moment they could dodge themselves.
Ive read to avoid them being able to dodge that theres the option of just sending some cats and hitting there rally point. But if someone did that to me there cats would hit my defence anyway.
The whole concept of back timing is generally an claim to some level of expertise in timing. If you can succesfully back time someone all it means is the enemy was a poor player who was over confident and didnt bother with a defence. Not exactly a hard kill. You generally find a load of people in the core, especially in premades not building a decent solid build and rely on there backtime as an agressive defence. It has its advanatages and the gains are great as you get off the starting blocks in a world as all you have is raw nuking power, but unless you going to play 24/7 or have people sitting, as you carrying no defence in your build then ultimetly it can prove for a very quick and fatal end to your game.
Backtiming also seems to be a completely made redundant once the game has progressed and your village numbers increase even by a slight amount as you can then just stack support. Its definetly only a viable system to bother taking the effort to perfect if you intend playing a massively high attacking off the starting blocks player who has no time to build a defence infrastructure.
A lot of people who like the thrill of being world start up players and racing to top rankings and getting the early recognitions in time lines will probably use this system a lot more, someone who is more interested in playing a world long term is much more likely to start with a more structured mix of attack and defence and be more difficult to back time. Especially if they have been farming a lot and have a decent starting wall when you back time into them