| Date: |
11-02-1996
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| Notification No: |
Central Excise Circular No 174/1996
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
ction taken on the recommendations contained in 98th Report of the PAC on para 2.22 of the Report of the C&AG of India for the year ended 31.3.1993 relating to Union Excise duties - System defects in the working of Chief Accounting Officers
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ction taken on the recommendations contained in 98th Report of the PAC on
para 2.22 of the Report of the C&AG of India for the year ended 31.3.1993
relating to Union Excise duties - System defects in the working of Chief
Accounting Officers
Circular
No. 174 dated 11th February 1996
It
has been brought to the notice of the Board that the different practices
are followed by the Commissionerates regarding verification of refund vouchers
& re-conciliation of refunds sanctioned in respect of Central Excise Duties.
2.
It has been reported that pre-audit of refund over Rs. 5 lakhs and post -
audit of refunds claims are being handled by the Internal Audit Department is
some Commissionerates and that in these Commissionerates the verification of
refund vouchers and the re-conciliation of refunds is not being attended to by
the Chief Accounts Officers though in the other Commissionerates, the same
is being done by the Chief Accounts Officers.
3.
Pre-audit of refund exceeding the amount of Rs. 5 lakhs was laid down in
Board's Circular No. 33/90-CX.9 dated 13.9.1990 only with a view to check
improper sanction & payment of refunds involving huge amounts. This Circular
did not dispense with the verification of the refund vouchers and the
re-conciliation of refunds by the Chief Account Officers.
4.
In view of above, this is reiterated that irrespective of the pre-audit/
post-audit of the refunds by the Internal Audit, the verification &
re-conciliation of refund vouchers shall continue to be done by the Chief
Accounts Officers.
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