42. Approval of refund.-
The following authorities shall be competent to allow refund, arising from a single order, of the amount mentioned against each:
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1.
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Committee comprising of three senior most Additional Excise and Taxation Commissioners from department side posted at the Head Quarter and an officer not below the rank of Deputy Excise and Taxation Commissioner nominated by the Commissioner as the Member Secretary.The senior most amongst these and Additional Excise and Taxation Commissioners shall be the Chairman.
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Above twenty five lakh rupees
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2.
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Officer-in-charge of the range
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upto twenty five lakh rupees
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3.
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Officer-in-charge of the district
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upto ten lakh rupees
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4.
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Excise and Taxation Officer or Assistant Excise and Taxation Officer
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upto one lakh rupees
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The lower authority/authorities shall submit the record of the case at the appropriate level along with his/their recommendation(s) to the competent authority at least thirty days before the time prescribed for issuing refund without interest lapses and the competent authority shall intimate its decision to the lower authority/authorities well in time. It may, by order in writing, increase or decrease the amount of refund or may order that no refund is due but no adverse order shall be passed without giving the affected person a reasonable opportunity of being heard. The Committee constituted for the purpose of approval of refund above twenty five lakh rupees shall meet at least once a week to decide the cases of refund sent by the field offices.
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