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    <title>PRE AUDIT</title>
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    <description>The departmental increase of the monetary threshold alters the mandatory pre-audit requirement for excise refunds: fewer refund claims will require audit pre-clearance before finalisation, changing the procedural sequencing between jurisdictional sanction by the Assistant/Deputy Commissioner under the statutory refund provision and audit verification, and thereby narrowing the set of claims subject to compulsory pre-audit.</description>
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