WRONG ACCOUNTING CODE.

[SANJEEV JADHAV]

Dear Sir,

I wish to deposit  Ed. Cess Rs. 100000/- and H.S.Ed.cess Rs. 50000/- in Central Excise account. But at the time of epayment i have wrongly selected accounting code  of Ed. Cess and H.S. Ed. Cess of  Service Tax . Can we transfer the same for payment of  Ed. cess and H.S.Ed. Cess of excise. Is their any circular / notification for rectification of above mistake.   

AI Summary

Wrong accounting code for cess payments does not require duplicate payment; regularise with PAO and seek refunds.
Wrong accounting code for education cesses should be rectified with the Principal Account Office; taxpayers need not be asked to pay again, and amounts paid twice must be refunded by the concerned divisional officers. Field formations should be informed and trade notice issued to prevent audit complications.