Refund and rebate sanctioning: standardized Order-in-Original issuance with targeted pre- and post-audit to improve compliance monitoring. All refund and rebate sanctions must generally be issued as an Order-in-Original with a separate numbering series. High-value claims are to be pre-audited at Commissioner level and disposed by Deputy/Assistant Commissioners; intermediate claims must be sanctioned by Deputy/Assistant Commissioners and compulsorily post-audited by Additional/Joint Commissioner (Audit) and are subject to review under section 35E; smaller fully sanctioned claims may forgo O-in-O but are to undergo random post-audit and must generate O-in-O when not fully sanctioned. Audit cells must complete post-audit within a prescribed timeframe and maintain O-in-O records.