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<h1>New Action Plan for Non-Adversarial Indirect Tax Administration by CBEC: Focus on Efficiency, Simplification, and Collaboration.</h1> The circular outlines an action plan to develop a non-adversarial indirect tax administration by the Central Board of Excise & Customs. It emphasizes punctuality, prompt acknowledgment of communications, priority processing of taxpayer representations, and regular interaction with trade through various committees. The document highlights adherence to service standards under Sevottam and mentions ongoing efforts to simplify registration, facilitate online refunds, and ease compliance verification. These initiatives aim to foster a collaborative and taxpayer-friendly environment, aligning with international best practices. The focus is on reducing direct interactions between tax officials and taxpayers to enhance voluntary compliance.