payment of Excise duty paid in wrong code online

[Guest]

Dear sir,

We are the manufacturer for the payment of CE duty monthly payment by mistake payment were made in to wrong code, to rectify this mistake we have given our application to Asst comm and Supt range office, it is now more than 1 month we submit the application but we have no information or acknowledgement from them, that the code has been changed to respective accounts.

Is there any method where we can check whether the matter has been resolved or not, if the matter is still pending what should be our next approach to dept.

Can some body guide on this please.?

thanks

Mitesh

[DR.MARIAPPAN GOVINDARAJAN]

In my view there is no such mechanism in the system of Central Excise Department. You may consult in person the jurisdictional Superintendent. Or you may pay the amount in correct code and seek refund of the amount paid in wrong code.

[Guest]

Sir,

I have discovered that ePAO is the authority who can help for such case.. if so we can go for this other wise paying once again and claim refund.

thanks you

[KASTURI SETHI]

You need not worry. No action will be taken against you for this technical/procedural lapse. Here is latest judgement in favour assessee.

2016 (6) TMI 924 - GUJARAT HIGH COURT -M/s. Falah Steel Versus Union of India

[Ganeshan Kalyani]

The judgment is very clear and nails the issue. Thanks Sri Kasturi Sir for sharing such useful case law. It enriched my knowledge . Thanks.

[DR.MARIAPPAN GOVINDARAJAN]

You may refer my article in TMI published on 19.12.2016.

AI Summary

Excise duty paid in wrong code: seek ePAO assistance or re-pay under correct code and claim refund, not penalized for technical lapse. A mistaken online allocation of excise duty to the wrong code should be rectified by approaching the jurisdictional Superintendent or Assistant Commissioner or by using ePAO to correct electronic allocations. Alternatively, the taxpayer may re-pay under the correct code and claim a refund for the amount paid to the wrong code. Technical or procedural errors of this sort are not automatically penalized, and practitioners cite recent judicial guidance supporting protection for taxpayers; taxpayers should follow up in person or escalate if acknowledgements are delayed and retain records to support refund claims.