Date: |
03-11-2014
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Notification No: |
Central Excise INSTRUCTION
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Issuing Authority: |
Central Excise
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Type: |
Instruction
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File No: |
F. No. 206/05/2014-CX.6 |
Subject: |
Regarding splitting up of rebate claims to avoid pre-audit
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Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs Instruction
Dt: 03.11.2014
To
The Chief Commissioners of Central Excise (All)
Sub: Splitting up of rebate claims to avoid pre-audit-reg.
Instances have been brought to the notice of the Board where the assesses have
submitted rebate claims by splitting up the amounts of rebate claims so as to
keep each individual claim below Rs. 5 lakhs to avoid pre-audit.
2. Rebate sanctioning authorities may note that they may order pre-audit by
clubbing such claims where such claims are artificially split and there is need
for pre-audit. Such exercise of powers shall be discretionary and used more as
an exception than rule.
3. Above directions may be brought to the notice of the officers competent to
sanction rebate claims in the field. Hindi version will follow. Difficulty, if
any, in the implementation of the instruction may be brought to the notice of
the Board.
F. No. 206/05/2014-CX.6
Yours faithfully,
(Rohan)
OSD (CX.6)
Copy to: Members of the Board
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