TaxTMI 
TaxTMI 
TaxTMI 
Refund Claim - More than 5 Lacks - Requirement of Pre-Audit - Central Excise
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....efund Claim - More than 5 Lacks - Requirement of Pre-Audit - Central Excise <br>News and Press Release<br>Dated:- 8-11-2007<br><BR>In accordance with circular No. 809/6/2005-CX dated 01.03.2005, where....
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....in the procedure relating to sanction and pre-audit of refund/rebate claims has been prescribed. Now after taking serious notes on procedure of pre-audit before sanction of refund by the High Courts....
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.... as amounts to interference with the quasi-judicial function of the refund sanctioning authority, board has issued following guidelines: (See - Circular No.857/15/2007/CX dated 2-11-2007) The matter ....
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....has been examined. Pre-audit of refund and rebate claims serves the twin purpose of ensuring uniformity in procedure and enables effective monitoring of sanction of refund/rebate claims. Therefore, th....
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....is procedure cannot be dispensed with. However, in view of the observations of the Hon'ble Courts, it has been decided that pre-audit of all refund/rebate claims will be conducted by the Assistant/D....
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....eputy 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, th....
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....e present system of pre-audit of claims by Commissioner would henceforth be dispensed with. However, the orders-in-original passed in this regard shall be subjected to review by the Commissioner.<BR> ....
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....News - Press release - PIB....