In April 2013 while filing monthly return ER1 ,erroneously (clerical typing mistake), in place of 'cenvat credit utilized for payment of duty'column, we put figure of closing balance, resulting excess figure of Rs 153241 in utilization column. As we find out the mistake in first week of June 13 we rectify the mistake and inform the range superintendent and make correct figure in ER1 of june 13 and given a letter of such correction to supdt. as per their direction.
Now new supdt. is pointing out the mistake again.
please inform that in this case what will be aspects.
whether our procedure was right.
Clerical Error in ER-1 Return Corrected, No Excess Utilization; Review Ind Swift Judgment for Implications Suggested. A clerical error occurred in April 2013 when filing the ER-1 return, where the closing balance was mistakenly entered in the 'Cenvat credit utilized for payment of duty' column, leading to an excess figure of Rs 153,241. The mistake was corrected in June 2013, and the range superintendent was informed. A new superintendent has raised the issue again. Participants in the discussion suggest that since no actual excess utilization occurred, there is no need for a refund or interest liability. However, they recommend reviewing the Ind Swift Supreme Court judgment for any potential implications. (AI Summary)
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