Approval of refund. Section 20(6)
The following authorities shall be competent to allow refund, arising from a single order, of the amount mentioned against each:
|2.||Officer incharge of the range||Ten lakh rupees|
|3.||Officer incharge of the district||Five lakh rupees|
|4.||Excise and Taxation Officer or Assistant Excise and Taxation Officer||Fifty thousand rupees|
The lower authority/authorities shall submit the record of the case along with his/their recommendation(s) to the competent authority at the appropriate level 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.