wrong excise duty code in gar 7 challan
Guest
Dear sir, We have filled manually gar 7 challan but, i received from bank acknowledgement copy,i accidently mistake in excise duty code in it and also range code wrong. after few day excise department give to me letter for repeat deposit of excise duty what can i do ? please help me.
Excise Duty Misstep: Incorrect Codes on GAR 7 Challan Don't Justify Repeated Payment, Refer to Pepsico India Case. A user mistakenly entered the wrong excise duty and range codes on a manually filled GAR 7 challan and received a letter from the excise department requesting a repeat deposit of the excise duty. They sought advice on how to proceed. A response suggested referring to a case law involving Pepsico India Holding Pvt. Ltd. versus the Commissioner of Central Excise, Allahabad, which indicates that if the tax amount is paid under the wrong head, it cannot be demanded again. (AI Summary)