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    <title>CENVAT REFUND</title>
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    <description>Whether a subordinate officer may issue a show cause notice challenging a refund granted by a Deputy Commissioner is posed as a procedural query. The enquirer asks whether the Commissioner has accepted the Deputy Commissioner&#039;s refund order and whether the party has received official intimation. The reply requests confirmation of acceptance and notes the procedural norm that an Order in Original is ordinarily accepted or rejected by the Commissioner or Chief Commissioner on the file.</description>
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      <description>Whether a subordinate officer may issue a show cause notice challenging a refund granted by a Deputy Commissioner is posed as a procedural query. The enquirer asks whether the Commissioner has accepted the Deputy Commissioner&#039;s refund order and whether the party has received official intimation. The reply requests confirmation of acceptance and notes the procedural norm that an Order in Original is ordinarily accepted or rejected by the Commissioner or Chief Commissioner on the file.</description>
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