Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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>New Circular Sets Audit Limits for Central Excise Refunds: Pre-audit for Rs. 5L+, Random Post-audit Below Rs. 50K.</h1> The circular addresses the pre-audit and post-audit procedures for refund and rebate claims in Central Excise. It clarifies the monetary limits for auditing such claims, establishing that claims of Rs. 5 lakhs or more require pre-audit, while those below Rs. 50,000 may undergo post-audit based on random selection. Claims between Rs. 50,000 and Rs. 5 lakhs must be post-audited. A dedicated audit cell, including a Deputy/Assistant Commissioner, a Superintendent, and three Inspectors, will oversee these audits under the supervision of an Additional/Joint Commissioner. The circular modifies previous instructions and seeks acknowledgment of receipt.
TaxTMI 
TaxTMI 
