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of <h1>Revised Central Excise Procedures for Refunds: Pre-audit for Claims Over Rs. 5 Lakhs, Post-audit for Rs. 50,000-5 Lakhs.</h1> The circular outlines revised procedures for the sanction and audit of refund and rebate claims under Central Excise. It mandates that all refund/rebate sanction orders be issued as an Order-in-Original (O-in-O), with specific monetary limits determining the necessity of pre-audit and post-audit processes. Claims of Rs. 5 lakhs or above require pre-audit by the jurisdictional Commissioner, while claims between Rs. 50,000 and Rs. 5 lakhs are subject to compulsory post-audit. Claims up to Rs. 50,000 do not require an O-in-O if sanctioned in full. A specialized audit cell is to oversee the audit process and maintain records.
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