Refund scrutiny threshold increased; Inspecting Assistant Commissioners must narrow checks and follow revised procedural instructions.

The instruction raises the monetary threshold for refunds requiring full checking, reducing the number of cases to be inspected; Inspecting Assistant Commissioners must continue to initial checked vouchers and report on disposal delays and excesses or shortfalls in refunds, and the relevant paragraph of the manual is modified accordingly with a directive that its procedural instructions be scrupulously followed.

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