Rectification of wrong remittances: procedure allows correction of payments made under incorrect accounting codes or registration numbers. A procedure permits ratification of remittances made under incorrect accounting heads or registration numbers where genuine mistakes occurred. Eligible cases include payments posted to a wrong service under the same registration, to incorrect minor heads, or against a Central Excise registration instead of a Service Tax code. Assessees must submit representations with certified remittance challans, relevant returns and supporting documents through Range and Division; field formations will verify returns, payment authenticity, ledger corrections and attach a Range Officer verification before forwarding to the appropriate e-PAO or Principal Chief Controller of Accounts for adjustment.
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Provisions expressly mentioned in the judgment/order text.
Rectification of wrong remittances: procedure allows correction of payments made under incorrect accounting codes or registration numbers.
A procedure permits ratification of remittances made under incorrect accounting heads or registration numbers where genuine mistakes occurred. Eligible cases include payments posted to a wrong service under the same registration, to incorrect minor heads, or against a Central Excise registration instead of a Service Tax code. Assessees must submit representations with certified remittance challans, relevant returns and supporting documents through Range and Division; field formations will verify returns, payment authenticity, ledger corrections and attach a Range Officer verification before forwarding to the appropriate e-PAO or Principal Chief Controller of Accounts for adjustment.
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