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    <title>Tax payers Survey got conducted by Central Board of Excise Responses showed that 45% of the respondents saw an attitudinal change in senior functionaries (Commissioner level and above); and 51% acknowledged an improvement at the ground level, at the level of inspectors and above</title>
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    <description>CBEC implemented procedural and digital reforms to improve taxpayer experience, including the Single Window Interface for multi-agency customs clearance, electronic delivery orders, digitally signed documents, expanded 24x7 clearance, deferred duty payment for select importers, warehousing liberalisation and simplified refund and credit procedures. Administrative changes targeted dispute resolution and audit selection-raising appeal thresholds, mandating pre-show-cause consultation in higher-value cases, adopting risk-based integrated audits, and amending Cenvat Credit and e-payment mechanisms to reduce litigation and accelerate refunds.</description>
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