Procedure relating to sanction and post-audit of refund/rebate claims-reg.

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....l Chief Commissioners of Central Excise, All Commissioners of Customs & Central Excise, All Commissioners of Central Excise, Subject: Procedure relating to sanction and post-audit of refund/rebate claims-reg. *** Sir /Madam, Attention is invited to the Board's circular No. 809/06/2005-CX dated 01.03.2005 on the above subject, and the subsequent modification carried out in the procedur....

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....d below which O-in-O may not be issued, if the rebate is sanctioned in full. This shall enable the department to focus on the cases where amount sanctioned is higher than Rs. 50,000/-. 2.2 All refund/rebate claims involving an amount of Rs. 5 lakh or above should be subjected to pre-audit at the level of Deputy/Assistant Commissioner (Audit) in the Commissionerate Headquarter Office. In such cas....

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....case the sanctioned amount is less than the claimed amount, O-in-O should invariably be issued. These sanction orders may be post-audited on the basis of the random selection by Deputy/Assistant Commissioner (Audit) in such a way that at least 25 percent of the claims are post-audited. As Orders-in-Originals are not being passed in such smaller cases (except when not sanctioned in full), it may no....