Introduction
Federal Board of Revenue issued Notification ref: SRO SRO 1320(1)/2018 dated November 2, 2018.
Commentary
The attached SRO empowers the Commissioner IR to give direction through order for conducting manual post-refund scrutiny of any refund claim sanctioned after June 30,2014, which was not admissible as per his information, Pre-determined criteria or otherwise. The said change has been made vide adding provisos in Rule 26A(8) & 36(1) to that effect.
The SRO has been issued under the provisions of Federal Excise Act, 2005 and Sales Tax Act, 1990.
Link of Document
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