Refund sanction procedure: Orders-in-Original, centralised audit cells, and mandatory pre audit or post audit oversight for claims. The circular mandates issuance of Orders-in-Original for refund/rebate sanctions, separate numbering for these orders, and pre-audit of higher-value claims by Deputy/Assistant Commissioner (Audit) at Commissionerate headquarters with subsequent review by the Commissioner. Mid-range claims must be sanctioned by Deputy/Assistant Commissioners and are subject to compulsory post-audit by Deputy/Assistant Commissioner (Audit) and review. Smaller claims sanctioned in full need not have Orders-in-Original but are subject to random post-audit sampling. All claim papers must be sent to Commissionerate Headquarters within a week and an audit cell must complete audits within two months and maintain O-in-O records.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund sanction procedure: Orders-in-Original, centralised audit cells, and mandatory pre audit or post audit oversight for claims.
The circular mandates issuance of Orders-in-Original for refund/rebate sanctions, separate numbering for these orders, and pre-audit of higher-value claims by Deputy/Assistant Commissioner (Audit) at Commissionerate headquarters with subsequent review by the Commissioner. Mid-range claims must be sanctioned by Deputy/Assistant Commissioners and are subject to compulsory post-audit by Deputy/Assistant Commissioner (Audit) and review. Smaller claims sanctioned in full need not have Orders-in-Original but are subject to random post-audit sampling. All claim papers must be sent to Commissionerate Headquarters within a week and an audit cell must complete audits within two months and maintain O-in-O records.
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