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    <title>DELEGATION OF POWERS VESTED IN COMMISSIONER (VAT)</title>
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    <description>Delegation clarifies administrative authority to grant refunds of tax, interest and penalty paid in excess under the DVAT framework. Officers not below the rank of AVATO may sanction refunds at the lower threshold without further approval, while higher refund bands require zonal in charge, Special Commissioner (Refund), or a Special Commissioners&#039; committee approvals as specified.</description>
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      <description>Delegation clarifies administrative authority to grant refunds of tax, interest and penalty paid in excess under the DVAT framework. Officers not below the rank of AVATO may sanction refunds at the lower threshold without further approval, while higher refund bands require zonal in charge, Special Commissioner (Refund), or a Special Commissioners&#039; committee approvals as specified.</description>
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