Action taken on the recommendations contained in 98th Report of the PAC on para 2.22 of the Report of the C.&A.G. of India for the year ended 31-3-1993 relating to Union Excise duties - System defects in the working of Chief Accounting Offices

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....Report of the PAC on para 2.22 of the Report of the C.&A.G. of India for the year ended 31-3-1993 relating to Union Excise duties - System defects in the working of Chief Accounting Offices Circular No. 174/8/96-CX Dated 11-2-1996 [From F. No. 268/46/95-CX.8] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Action taken on the recommendations....

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....other commis- sionerates, the same is being done by the Chief Accounts Officers. 3. Pre-audit of refund exceeding the amount of Rs. 5 lakhs was laid down in Board's Circular No. 33/90-CX.5, dated 13-9-1990 only with a view to check improper sanction & payment of refunds involving huge amounts. This Circular did not dispense with the verification of the refund vouchers and the re-conciliation of....