<h1>New Guidelines for Refund and Rebate Claims: Pre-Audit Now Handled by Assistant/Deputy Commissioner at Headquarters.</h1> In response to High Court observations on the pre-audit procedure for refund and rebate claims, new guidelines have been issued. The pre-audit process, crucial for maintaining procedural uniformity and effective monitoring, will now be conducted by the Assistant/Deputy Commissioner (Audit) at the Commissionerate Headquarters Office. The Divisional Assistant/Deputy Commissioner will then issue an order-in-original for the claim, eliminating the previous system where the Commissioner conducted the pre-audit. However, the Commissioner will still review the orders-in-original to ensure compliance and accuracy.