Pre-audit requirement for refund claims standardized; low-value claims random post-audit and mid-range claims compulsory post-audit implemented. Pre-audit is required for refund and rebate claims at or above the high-value threshold while low-value claims may be post-audited by random selection by the Deputy/Assistant Commissioner (Audit), and intermediate-value claims must be compulsorily post-audited; a supervised audit cell of specified officer levels is to be constituted and earlier instructions are modified accordingly.
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Pre-audit requirement for refund claims standardized; low-value claims random post-audit and mid-range claims compulsory post-audit implemented.
Pre-audit is required for refund and rebate claims at or above the high-value threshold while low-value claims may be post-audited by random selection by the Deputy/Assistant Commissioner (Audit), and intermediate-value claims must be compulsorily post-audited; a supervised audit cell of specified officer levels is to be constituted and earlier instructions are modified accordingly.
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