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 - Central Excise - 174/8/96-CX

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 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 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 It has been brought to the notice of the Board that the different practices are followed by the Commissionerates regarding verification of refund vouchers re-conciliations of refunds sanctioned in respect of Central Excise Duties. 2. It has been reported that pre-audit of refunds over Rs. 5 lakhs and post-audit of refunds claims are being handled by the Internal Audit Department in some Commissionerates and that in these Commissionerates the verification of refund vouchers and the re-conciliation of refunds is not being attended to by the Chief Accounts Officers though in the 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 refunds by the Chief Accounts Officers. 4. In view of above, this is reiterated that irrespective of the pre-audit/post-audit of the refunds by the Internal Audit, the verification re-conciliation of refund vouchers shall continue to be done by the Chief Accounts Officers. 5. Field formations may be informed suitably.