Proper officer for sanctioning sugar rebate - Central Excise - 46/87

Proper officer for sanctioning sugar rebate Circular No. 46/87 Dated 28-12-1987 [From F. No. 210/47/87-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Proper officer for sanctioning sugar rebate. Cases have come to the notice of the Board where sugar rebates have been sanctioned by the Chief Accounts Officer. Sugar rebate is a refund for Central Excise purposes and as per section 11B of the Central Excises and Salt Act, 1944, it is the Assistant Collector who is the authority for sanctioning such refunds/rebates. 2. Therefore Board desires that henceforth all sugar rebate claims should be sanctioned only by the jurisdictional Assistant Collectors of Central Excise.