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    <title>Instructions regarding Constitution of Internal Review Cell.</title>
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    <description>An Internal Review Cell is to be constituted at Head Office and Range offices to examine refund orders under Section 107(2) HGST, assessing legality or propriety and recommending legal remedies where orders are prejudicial to revenue. Reviews must be completed at least thirty days before the appeal period expires; Cells are headed by specified senior officers with up to two assistants, and refund orders (Form RFD-06) must be marked to the relevant Cell. The Commissioner will act on the Cell&#039;s recommendations and Cells must follow CBIC guidelines.</description>
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