Pre and post audit of abatement orders in terms of Rule 10 of Pan Masala Packing Machine Rules, 2008- clarification regarding

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....2009-CX-8 Government of India Ministry of Finance Department of Revenue (Central Board of Excise & Customs) New Delhi, dated 12th March, 2009. To All Chief Commissioners of Central Excise and Customs, All Chief Commissioners of Central Excise, All Chief Commissioners (LTU), All Commissioners of Central Excise and Customs, All Commissioners of Central Excise. Sir....

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....ued Circular No. 809/06/2005-CX dated 01.03.2005 as amended by Circular No. 857/15/2007-CX dated 02.11.2007 in context of procedure related to sanction and pre/post audit of refund/rebate claims. As, the abatement order referred above is in the nature of refund, they are required to be subjected to the same administrative procedure of pre and post audit as laid down by the Board from time-to-time ....