Abatement orders audit requirement affirmed; treat abatement as refund subject to standard pre and post audits. Abatement orders under Rule 10 of the Pan Masala Packing Machine Rules are considered to be in the nature of refund and therefore must be subjected to the same administrative sanction, pre-audit and post-audit procedures as established by Board circulars for refund and rebate claims; all such circulars apply mutatis mutandis and field formations must implement and acknowledge the clarification.
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Abatement orders audit requirement affirmed; treat abatement as refund subject to standard pre and post audits.
Abatement orders under Rule 10 of the Pan Masala Packing Machine Rules are considered to be in the nature of refund and therefore must be subjected to the same administrative sanction, pre-audit and post-audit procedures as established by Board circulars for refund and rebate claims; all such circulars apply mutatis mutandis and field formations must implement and acknowledge the clarification.
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