Suresh Kumar (Sr. Manager (Taxation)) 10 July 2012

Wrong account head excise duty deposit

Dear Sir,

Please advise, I have to deposit excise duty in PLA as undermentioned:-

Basic Excise duty Rs. 100000.00

Education Cess Rs. 2000.00

S& H education cess Rs. 1000.00

But by mistake while deposit the above amount by internet banking I deposit as under these account head: As per Internet cyber receipt:-

Basic Excise duty Rs. 2000.00

Education Cess Rs. 100000.00

S & H Education cess Rs. 1000.00

as per above the amount interchange with education cess of basic excise duty. Now please advise whether I could adjust the Basic excise duty form the education cess. If not what is the soluation of this or I have to make fresh depsoit. Please suggest as early as possible.

Thanks & regards

(Suresh Kumar)

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3 Replies

Ramesh Chandra Verma (advocate) 02 December 2012

You have to made an application to the Pay & Accounts officer of your Excise Commissionerate alongwith a copy to the jurisdictional Commissioner, with the request to transfer the amount from wrong accounting codes to correct accounting codes. otherwise the department may issue a Show cause Notice for default in payment of excise duty in the light of rule 8(3A) of the Central Excise Rules,2002, which could lead to denial of utilisation of Cenvat credit with the direction to pay excise duty only through the PLA till the default is made good.

Further you at your own can not change the head or utilise credit from one head of accounts to another.

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