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.

[CA Rachit Agarwal]

Refer Case Law, wherein even if the amount paid is under wrong head, tax cannot be demanded.

PEPSICO INDIA HOLDING PVT. LTD. Versus COMMISSIONER OF C. EX., ALLAHABAD

AI Summary

Payment under incorrect excise classification preserves discharge of duty; fresh deposit is not required if amount was paid. Payment made through a manually filled GAR 7 challan with an incorrect excise duty code and wrong range code is treated as discharge of duty if the correct amount was tendered; coding errors on the challan do not, by themselves, justify a fresh departmental demand for repeat deposit, and reliance on precedent that payments under the wrong head suffice is appropriate.