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

Payment under wrong accounting head: bona fide deposits may be adjusted administratively and not treated as duty evasion.
Where the total duty payable has been remitted but recorded under an incorrect accounting code, a bona fide error in specifying the code does not amount to evasion; existing administrative instructions permit transfer of credit balances between minor heads, and authorities may require proper documentation to reclassify amounts so records reflect the correct duty liability without imposing penalty when no tax remains unpaid.