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TMI BlogProcedure relating to sanction and pre-audit/post audit of refund/rebate claimsX X X X Extracts X X X X X X X X Extracts X X X X ..... 31.09.1990 vide which procedure and monetary limits for pre-audit/post audit of refund and rebate claims were prescribed. Subsequently, Board vide Circular No. 627/18/2002-CX dated 15th march, 2002 had revised the monetary limits of the claims below which selective post-audit could take place. 2. Consequent to that, Board has been receiving reports of different practices being followed in field ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all refund /rebate sanction orders must necessarily be issued as an Order-in-Original. A separate series with suffix 'R' for numbering of Orders-in-Original issued for sanction of refund/rebate claims may be used. However, in terms of risk to revenue, a monetary limit of Rs. 50,000/- has been fixed below which O-in-O may not be issued if the rebate is sanctioned in full. This shall also enable th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y post-audit at the level of Additional/Joint Commissioner (Audit). The Orders-in-Original shall also be subjected to review under section 35E. (iii) In cases of refund/rebate claims involving an amount upto Rs. 50,000/-, no Order-in-Original need be passed if the claim is sanctioned in full. However, in case the sanctioned amount is less than the claimed amount, O-in-O should invariably be issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O is not being issued for amount below Rs. 50,000/-) are received in Commissionerate Headquarters for post- audit as per prescribed norms stated in Sl. Nos (ii) and (iii) of Para 4 above. 6. For the purpose of post-audit/pre-audit of refund/ rebate claims, a cell comprising of Deputy/Assistant Commissioner (Audit), one Superintendent and Inspectors as required, under the overall supervision of A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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