CLERICAL MISTAKE IN CENVAT UTILIZED FIGURE

[Asked by Guest]

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.

AI Summary

Clerical error in Cenvat utilization: no refund or interest if accounting registers show no actual utilization; notify superintendent.
A clerical error in ER 1 placed the closing Cenvat balance in the utilization column; the error was corrected in the next ER 1 and notified in writing. If Cenvat registers and accounts show no actual utilization or shortfall, the entry is a typographical mistake and ordinarily does not require refund or attract interest. Maintain copies of corrected returns, registers and the written intimation to the superintendent as primary evidence; departmental review or show cause notice remains possible.