Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise & Customs
159-A, North Block,
New Delhi-110 001.
Circular No. 22/2008-Customs
19th December, 2008.
To
All Chief Commissioners of Customs / Customs (Prev.).
All Chief Commissioners of Customs & Central Excise.
All Commissioners of Customs / Customs (Prev.).
All Commissioners of Customs & Central Excise.
The Director General of Revenue Intelligence.
The Director General of Central Excise Intelligence.
Subject :
Procedure relating to sanction and pre-audit of refund claims- regarding.
I am directed to invite your attention to Board’s
Circular No.24/2007-Cus dated
02.07.2007, relating to the procedure to ensure expeditious disposal of Customs
duty refund applications. Para 4.4 of the Circular provides for the audit system
in respect of refund claims. It has been provided under the said Para that all
applications involving a refund of duty and/or interest of Rs.5 lakh or more
shall be subjected to pre-audit as per the existing practice. However, it has
been brought to the notice of the Board that the said Para does not clearly
state whether the pre audit of application of refund for amount Rs.5 lakh and
above should be done at the level of DC/AC or at the level of Commissioner.
- The matter has been examined. It has been decided that pre-audit of all
refund claims will be conducted by the Assistant/Deputy Commissioner (Audit), in
the Commissionerate Headquarters Office. Thereafter, the Assistant/Deputy
Commissioner of Group/Division will pass an order-inoriginal in respect of the
claim. Thereafter, the orders-in-original passed in this regard shall be
subjected to review by the Commissioner concerned.
- The relevant portions of
Circular No.24/2007-Cus dated 02.07.2007 stand
amended as discussed above.
- A suitable Public Notice and Standing Order may be issued for the guidance of
the trade and staff. Difficulties faced, if any, in implementation of the
Circular may be brought to the notice of the Board at an early date.
Sd/-
( M.M. PARTHIBAN )
Director (Customs)
F.No.401/229/2006-Cus.III