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

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.... All Chief Commissioners of Customs & Central Excise, All 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 Bo....

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....al 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 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 ....

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.... 2.4 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 may be post-audited on the basis of the random selection by Deputy/Assistant Commissioner (Audit) in such a way th....

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.... as per para 2.2 and 2.3 above. 2.6  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, may be constituted. The cell should complete the post-audit before the expiry of two months from the date of issue of the O-in-O. This cell shall also be responsible for maintain....