EXCESS PAYMENT OF S&H

[Ajay Kedia]

I have by mistake paid S & H of Rs. 2.30 lacs instead of BED while making excise payment thru e- payment. I want to get the excess amount transferred to BED head from S&H. Concerned Commissioner oficer is not aware of any circular as to how this excess payment can be adjusted or accounting head can be changed on the contrary e-pay and accounts office , chennai has confirmed me over phone that this can be done but application has to be forewarded by jurisdictional commissionerate office but it is unfortunate that my jurisdictional commissionerate office is not aware of such notification. CAN ANY ONE GET ME THE NOTIFICATION NO. & DATE OF SUCH NOTIFICATION SO THAT THE HECTIC AMOUNT DEPOSITED WRONGLY AND LYING FOR ABOUT THREE MONTHS NOW IS TRANSFERRED TO BED.

AI Summary

User's Excise Payment Misallocated; Appeal Highlights Need for Procedural Correction, No Penalty for Honest Error A user mistakenly paid Rs. 2.30 lakhs under the wrong accounting head while making an excise payment and sought guidance on transferring the excess amount to the correct head. The concerned commissioner was unaware of a procedure to adjust this payment, while another office confirmed it could be done with proper application. A related case involved a company that mistakenly deposited Rs. 3 crores under the wrong code but was not penalized due to the absence of intent to evade duty. The appeal was allowed, emphasizing the need for procedural correction rather than penalization.