Cir. No.174/08/1996-CX, dt. 11/02/1996
- Document type
- Circular
- Reference no.
- C
- Dated
Refund vouchers verification by CASOs
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- re-concilitation 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 in 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 11 of refund exceeding the amount of Rs. 5 lakhs was laid down m 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 voucher mad the re-conciliation of refunds by the Chief Accounts 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.
Sd/-
(Mallika Arya)
Under Secretary to the Govt. of India