TaxTMI 
TaxTMI 
Procedure relating to sanction and pre-audit/post audit of refund/rebate claims
X X X X Extracts X X X X
X X X X Extracts X X X X
....ch procedure and monetary limits for pre-audit/post audit of refund and rebate claims were prescribed. Subsequently, Board vide Circular No. 627/18/2002-CX dated 15th march, 2002 had revised the monetary limits of the claims below which selective post-audit could take place. 2. Consequent to that, Board has been receiving reports of different practices being followed in field formations regarding....
X X X X Extracts X X X X
X X X X Extracts X X X X
....anction orders must necessarily be issued as an Order-in-Original. A separate series with suffix 'R' for numbering of Orders-in-Original issued for sanction of refund/rebate claims may be used. However, in terms of risk to revenue, a monetary limit of Rs. 50,000/- has been fixed below which O-in-O may not be issued if the rebate is sanctioned in full. This shall also enable the department to focus....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l of Additional/Joint Commissioner (Audit). The Orders-in-Original shall also be subjected to review under section 35E. (iii) In cases of refund/rebate claims involving an amount upto Rs. 50,000/-, no Order-in-Original need be passed if the claim is sanctioned in full. However, in case the sanctioned amount is less than the claimed amount, O-in-O should invariably be issued. These sanction orders....
X X X X Extracts X X X X
X X X X Extracts X X X X
....amount below Rs. 50,000/-) are received in Commissionerate Headquarters for post- audit as per prescribed norms stated in Sl. Nos (ii) and (iii) of Para 4 above. 6. For the purpose of post-audit/pre-audit of refund/ rebate claims, a cell comprising of Deputy/Assistant Commissioner (Audit), one Superintendent and Inspectors as required, under the overall supervision of Additional/Joint Commissione....