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<h1>Finance Ministry Circular: Commissionerates Must Use Proper Format for Refunds to Prevent Accounting Errors, Include Minor Head Code.</h1> The circular from the Ministry of Finance addresses the improper format used by Central Excise and Service Tax Commissionerates in the List of Payments (LOP) for refunds sent to the Pay and Accounts Office. The prescribed format requires the inclusion of a Minor Head code for accurate accounting under the appropriate Service Head. The absence of this code leads to erroneous accounting. Commissionerates are instructed to adhere to the prescribed format and submit LOPs weekly. Principal Chief Commissioners are tasked with ensuring compliance with these instructions to prevent accounting errors.