Post audit :

All refund claim papers should be sent by the Divisional Deputy/Assistant Commissioner to the Commissionerate Headquarters (to the Additional/Joint Commissioner–Audit) within a week after the payment thereof irrespective of the amount involved. At the Commissionerate Headquarters, a special cell comprising Deputy/Assistant Commissioner (Audit) – for immediate supervision – one superintendent, one Inspector and two Deputy Office Superintendents – may be created out of the sanctioned strength of the audit staff in the Commissionerate for post -audit of these claims.

This cell may undertake examination on merits of each such claim where the amount of refund granted is ` 5 lakh or more. In regard to the remaining refund claims involving amounts below ` 5 lakh, post audit may be undertaken on the basis of random selection by the Deputy/Assistant Commissioner (Audit). This post audit may be completed before the expiry of three months from the date of payment and where ever the grant of refund is not found to be correct, action should be taken in terms of provisions contained in section 35E of the Central Excise Act, 1944. This special Cell may work directly under the charge of Additional/Joint Commissioner (Audit).