Pre and post audit of abatement orders in terms of Rule 10 of Pan Masala Packing Machine Rules, 2008- clarification regarding

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..... e Department of Revenue (Central Board of Excise & Customs) New Delhi, dated 12th March, 2009. To All Chief Commissioners of Central Excise and Customs, All Chief Commissioners of Central Excise, All Chief Commissioners (LTU), All Commissioners of Central Excise and Customs, All Commissioners of Central Excise. Sir/ Madam, Subject: Pre and post audit of abatement orders in terms of Rul .....

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..... 2007 in context of procedure related to sanction and pre/post audit of refund/rebate claims. As, the abatement order referred above is in the nature of refund, they are required to be subjected to the same administrative procedure of pre and post audit as laid down by the Board from time-to-time regarding refund. 4. In view of above, all circulars of Board issued in context of pre and post audit .....

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