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<h1>Central Excise Refund/Rebate: Claims Over Rs. 5 Lakh Need Pre-Audit; Post-Audit for Rs. 50,000 to Rs. 5 Lakh.</h1> The circular outlines the procedures for sanctioning and auditing refund or rebate claims in Central Excise. Refund/rebate orders must be issued as Orders-in-Original (O-in-O), with a specific numbering series. Claims above Rs. 5 lakh require pre-audit by the Deputy/Assistant Commissioner, while those between Rs. 50,000 and Rs. 5 lakh undergo compulsory post-audit. Claims under Rs. 50,000 do not need O-in-O unless partially sanctioned, and 25% are randomly post-audited. A dedicated audit cell is responsible for completing audits within two months and maintaining records. All related documents must be sent to the Commissionerate Headquarters for audit.