Belated refund claims approval procedure updated: higher-level authority approval required for larger refunds beyond standard officer limits. The Board's order, effective 10.2.88, raises the monetary band for belated refund claims and requires that refunds above the prior officer threshold but within the new upper band obtain prior approval of the Chief Commissioner, who will exercise administrative control and ensure compliance with Board conditions; refunds at or below the prior lower threshold continue to require Commissioner approval under earlier instructions.
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Belated refund claims approval procedure updated: higher-level authority approval required for larger refunds beyond standard officer limits.
The Board's order, effective 10.2.88, raises the monetary band for belated refund claims and requires that refunds above the prior officer threshold but within the new upper band obtain prior approval of the Chief Commissioner, who will exercise administrative control and ensure compliance with Board conditions; refunds at or below the prior lower threshold continue to require Commissioner approval under earlier instructions.
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