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TMI BlogProcedure relating to sanction and post-audit of refund/rebate claims-reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Central Excise, All Chief Commissioners of Central Excise, All Commissioners of Customs Central Excise, All Commissioners of Central Excise, Subject: Procedure relating to sanction and post-audit of refund/rebate claims-reg. *** Sir /Madam, Attention is invited to the Board's circular No. 809/06/2005-CX dated 01.03.2005 on the above subject, and the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue, 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 enable the department to focus on the cases where amount sanctioned is higher than Rs. 50,000/-. 2.2 All refund/rebate claims involving an amount of Rs. 5 lakh or above should be subjected to pre-audit at the level of Deputy/Assistant Commissioner (Audit) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 issued. These sanction orders may be post-audited on the basis of the random selection by Deputy/Assistant Commissioner (Audit) in such a way that at least 25 percent of the claims are post-audited. As Orders-in-Originals are not being passed in such smal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rising of Deputy/Assistant Commissioner (Audit), one Superintendent and Inspectors as required, may be constituted. The cell should complete the post-audit before the expiry of two months from the date of issue of the O-in-O. This cell shall also be responsible for maintaining the record of the Orders-in-Original issued by various rebate/refund sanctioning authorities. The cell would also monitor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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