gst - tran- 1 - certain clarification.

Sir. While filing Tran-1, one of the dealer claimed central excise duty as SGST credit as against IGST credit and utilized the same and on the verification of the same by the proper officer, the same was disallowed, along with interest and penality and accordingly bank attachment is given. Now any remedy to rectify the same or any remedy available through legal process. Kindly advise.