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    <title>Compulsory scrutiny of returns involving refund of Rs. 5 lakhs or above - manual selection of certain cases</title>
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    <description>Compulsory scrutiny applies to returns claiming high value refunds; where CASS fails to pick such cases because prepaid tax credits are not recorded at processing for lack of documentary evidence and subsequent rectifications are not captured in the AST, those omitted refund cases must be identified and selected for scrutiny through manual intervention in networked stations.</description>
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      <description>Compulsory scrutiny applies to returns claiming high value refunds; where CASS fails to pick such cases because prepaid tax credits are not recorded at processing for lack of documentary evidence and subsequent rectifications are not captured in the AST, those omitted refund cases must be identified and selected for scrutiny through manual intervention in networked stations.</description>
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