Sanctioning authority for petrol duty refunds revised, permitting lower-tier excise officers to sanction larger claims; senior commissioners retain higher claims. Refunds of duty on petrol supplied to specified dignitaries and diplomatic entities are subject to a revised sanctioning authority framework: Deputy/Assistant Commissioners of Central Excise (Technical) may sanction petrol refund claims where the technical post exists, while higher value claims continue to require sanction by Additional/Joint Commissioners (P&E)/(P&V) of the Commissionerate.