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    <title>Delegation of Powers vested in Commissioner VAT</title>
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    <description>Assistant/Deputy Commissioners (AVATO/VATO) are to issue high-value VAT refund orders only after obtaining prior approval from a committee of Special Commissioner I, Special Commissioner II and Special Commissioner III, with Special Commissioner I as Chairman, thereby aligning Sl. No. 4 of the earlier order with Sl. Nos. 2 and 3 and creating a mandatory internal approval mechanism for specified refund transactions.</description>
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      <description>Assistant/Deputy Commissioners (AVATO/VATO) are to issue high-value VAT refund orders only after obtaining prior approval from a committee of Special Commissioner I, Special Commissioner II and Special Commissioner III, with Special Commissioner I as Chairman, thereby aligning Sl. No. 4 of the earlier order with Sl. Nos. 2 and 3 and creating a mandatory internal approval mechanism for specified refund transactions.</description>
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