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of <h1>Ministry of Finance mandates sugar rebate claims to be sanctioned only by Assistant Collectors, per Section 11B, Central Excises Act.</h1> The circular from the Ministry of Finance, Department of Revenue, addresses the issue of sugar rebates being sanctioned by the Chief Accounts Officer, which is against the stipulated procedure. According to section 11B of the Central Excises and Salt Act, 1944, the proper authority for sanctioning sugar rebate claims is the Assistant Collector. The Board mandates that all future sugar rebate claims must be processed and sanctioned solely by the jurisdictional Assistant Collectors of Central Excise.
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