CENVAT REFUND

[Sudhir Kumar]

If Commissioner has accepted an order of refund passed by Deputy Commissioner, whether the joint Commissioner empow empowered to issue an SCN on the ground of erroneously refund.

[KASTURI SETHI]

How did you come to know that refund order was accepted by the Commissioner ? Has the party got official intimation from the department  ?  Pl. confirm.

Normally an Order-in-Original is accepted or rejected by the Commissioner/Chief Commissioner on the file.

AI Summary

Authority to issue show cause notice may depend on whether Commissioner accepted the refund order on file Whether a subordinate officer may issue a show cause notice challenging a refund granted by a Deputy Commissioner is posed as a procedural query. The enquirer asks whether the Commissioner has accepted the Deputy Commissioner's refund order and whether the party has received official intimation. The reply requests confirmation of acceptance and notes the procedural norm that an Order in Original is ordinarily accepted or rejected by the Commissioner or Chief Commissioner on the file.