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    <title>Procedure relating to sanction and pre-audit of refund/ rebate claims- regarding</title>
    <link>https://www.taxtmi.com/circulars?id=3032</link>
    <description>Pre-audit of refund and rebate claims shall be conducted by the Assistant/Deputy Commissioner (Audit) at the Commissionerate Headquarters; thereafter the Divisional Assistant/Deputy Commissioner will pass the order-in-original disposing of the claim. Pre-audit by the Commissioner is discontinued, but Commissioners may review orders-in-original passed by divisional authorities, amending the prior circular to preserve uniformity and monitoring while respecting the sanctioning authority&#039;s quasi-judicial role.</description>
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    <pubDate>Fri, 02 Nov 2007 00:00:00 +0530</pubDate>
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      <title>Procedure relating to sanction and pre-audit of refund/ rebate claims- regarding</title>
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      <description>Pre-audit of refund and rebate claims shall be conducted by the Assistant/Deputy Commissioner (Audit) at the Commissionerate Headquarters; thereafter the Divisional Assistant/Deputy Commissioner will pass the order-in-original disposing of the claim. Pre-audit by the Commissioner is discontinued, but Commissioners may review orders-in-original passed by divisional authorities, amending the prior circular to preserve uniformity and monitoring while respecting the sanctioning authority&#039;s quasi-judicial role.</description>
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      <pubDate>Fri, 02 Nov 2007 00:00:00 +0530</pubDate>
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