https://www.taxtmi.com/circulars?id=6 All refund and rebate sanctions must generally be issued as an Order-in-Original with a separate numbering series. High-value claims are to be pre-audited at Commissioner level and disposed by Deputy/Assistant Commissioners; intermediate claims must be sanctioned by Deputy/Assistant Commissioners and compulsorily post-audited by Additional/Joint Commissioner (Audit) and are subject to review under section 35E; smaller fully sanctioned claims may forgo O-in-O but are to undergo random post-audit and must generate O-in-O when not fully sanctioned. Audit cells must complete post-audit within a prescribed timeframe and maintain O-in-O records. en-us Tue, 01 Mar 2005 00:00:00 +0530 Wed, 24 Sep 2008 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6 All refund and rebate sanctions must generally be issued as an Order-in-Original with a separate numbering series. High-value claims are to be pre-audited at Commissioner level and disposed by Deputy/Assistant Commissioners; intermediate claims must be sanctioned by Deputy/Assistant Commissioners and compulsorily post-audited by Additional/Joint Commissioner (Audit) and are subject to review under section 35E; smaller fully sanctioned claims may forgo O-in-O but are to undergo random post-audit and must generate O-in-O when not fully sanctioned. Audit cells must complete post-audit within a prescribed timeframe and maintain O-in-O records. Circulars Central Excise Tue, 01 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6