Refunds - Pre-audit vs review - CBEC calls a halt?
CBEC had issued a circular No. 809/6/2005-CX dated 01.03.2005, wherein the procedure relating to sanction and pre-audit of refund/rebate claims has been prescribed.
While reporting the Circular, DDT had mentioned,
Board's clarifications are bound to bring in some uniformity in procedures all over the country. But this whole concept of pre- audit seems to be against the principles of adjudication. When an Assistant Commissioner passes an order, how can it be previewed by the Commissioner and if the Commissioner raises any objection, is the Assistant Commissioner bound by it?( 4 3 2005)
In 14.12.2006, Suresh Kumar Nair wrote,