Simplified refund procedure for exporters: interim sanction of major claim pending verification and completion of audits. A streamlined mechanism allows exporters to file refund/rebate claims with the appropriate Commissioner; after preliminary scrutiny, an interim sanction of eighty percent is to be issued within fifteen days if documents are prima facie in order, with the balance paid after verification within forty five days, and pre/post audit and recovery procedures applied where discrepancies are found.
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Provisions expressly mentioned in the judgment/order text.
Simplified refund procedure for exporters: interim sanction of major claim pending verification and completion of audits.
A streamlined mechanism allows exporters to file refund/rebate claims with the appropriate Commissioner; after preliminary scrutiny, an interim sanction of eighty percent is to be issued within fifteen days if documents are prima facie in order, with the balance paid after verification within forty five days, and pre/post audit and recovery procedures applied where discrepancies are found.
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