Splitting up of rebate claims to avoid pre-audit-reg. - Central Excise - F. No. 206/05/2014-CX.6

F. No. 206/05/2014-CX.6 Government of India Ministry of Finance Department of Revenue Central Board of Excise Customs Dt: 03.11.2014 To The Chief Commissioners of Central Excise (All) Sub: Splitting up of rebate claims to avoid pre-audit-reg. Instances have been brought to the notice of the Board where the assesses have submitted rebate claims by splitting up the amounts of rebate claims so as to keep each individual claim below ₹ 5 lakhs to avoid pre-audit. 2. Rebate sanctioning authorities may note that they may order pre-audit by clubbing such claims where such claims are artificially split and there is need for pre-audit. Such exercise of powers shall be discretionary and used more as an exception than rule. 3. Above directions may be brought to the notice of the officers competent to sanction rebate claims in the field. Hindi version will follow. Difficulty, if any, in the implementation of the instruction may be brought to the notice of the Board. Yours faithfully, (Rohan) OSD (CX.6)