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    <title>Refund Claim - More than 5 Lacks - Requirement of Pre-Audit - Central Excise</title>
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    <description>Pre-audit of refund and rebate claims remains mandatory to ensure uniformity and monitoring; it will be conducted by the Assistant/Deputy Commissioner (Audit) at Commissionerate headquarters, after which the Divisional Assistant/Deputy Commissioner will pass the order-in-original. Pre-audit by the Commissioner is discontinued, while the Commissioner retains review authority over orders-in-original.</description>
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      <description>Pre-audit of refund and rebate claims remains mandatory to ensure uniformity and monitoring; it will be conducted by the Assistant/Deputy Commissioner (Audit) at Commissionerate headquarters, after which the Divisional Assistant/Deputy Commissioner will pass the order-in-original. Pre-audit by the Commissioner is discontinued, while the Commissioner retains review authority over orders-in-original.</description>
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