Procedure relating to sanction and pre-audit of refund/ rebate claims- regarding

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....Board of Excise & Customs *** New Delhi dated the November 2, 2007 To The Chief Commissioners of Central Excise (All) The Commissioners of Central Excise (All) The Director Generals of Custom and Central Excise (All) Sub.: Procedure relating to sanction and pre-audit of refund/ rebate claims- regarding. I am directed to invite your attention to Board's circular No. 809/6/2005....

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....und/rebate claims will be conducted by the Assistant/Deputy Commissioner (Audit), in the Commissionerate Headquarters Office. Thereafter, the Divisional Assistant/Deputy Commissioner will pass an order-in-original in respect of the claim. Accordingly, the present system of pre-audit of claims by Commissioner would henceforth be dispensed with. However, the orders-in-original passed in this regard ....