TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Central Excise Circular Retains Pre-Audit for Refund Claims Despite Criticism; Roles Assigned to Commissioners and Deputies.</h1> The circular addresses the procedure for sanctioning and pre-auditing refund or rebate claims in Central Excise. It references a previous circular and acknowledges court judgments criticizing pre-audit procedures as interfering with quasi-judicial functions. Despite this, the pre-audit process is retained for ensuring procedural uniformity and effective monitoring. The circular mandates that pre-audits be conducted by the Assistant/Deputy Commissioner (Audit) at the Commissionerate Headquarters, with the Divisional Assistant/Deputy Commissioner issuing the order-in-original. The Commissioner will review these orders. Amendments to the previous circular are noted, and field formations are to be informed accordingly.
TaxTMI 
TaxTMI 
