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    <title>Central Excise - Transfer of Credit balance lying in Personal Ledger Account under one minor head to another minor head</title>
    <link>https://www.taxtmi.com/circulars?id=7214</link>
    <description>Authorisation to transfer unutilised Special Excise Duty credit balances in a taxpayer&#039;s Personal Ledger Account to the Basic Excise Duty minor head is provided. Assessees must apply in quintuplicate with PLA, head and commodity details; the Range Superintendent verifies and endorses transfers and forwards one copy to the Chief Accounts Officer for reconciliation. The C.A.O. sends a consolidated duplicate statement to the Pay and Accounts Officer, who effects accounting adjustments by debiting &#039;&#039;Deduct-Refunds&#039;&#039; under the originating minor head and crediting the destination minor head and returns a certified copy to the C.A.O.</description>
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    <pubDate>Fri, 27 Jun 1986 00:00:00 +0530</pubDate>
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      <title>Central Excise - Transfer of Credit balance lying in Personal Ledger Account under one minor head to another minor head</title>
      <link>https://www.taxtmi.com/circulars?id=7214</link>
      <description>Authorisation to transfer unutilised Special Excise Duty credit balances in a taxpayer&#039;s Personal Ledger Account to the Basic Excise Duty minor head is provided. Assessees must apply in quintuplicate with PLA, head and commodity details; the Range Superintendent verifies and endorses transfers and forwards one copy to the Chief Accounts Officer for reconciliation. The C.A.O. sends a consolidated duplicate statement to the Pay and Accounts Officer, who effects accounting adjustments by debiting &#039;&#039;Deduct-Refunds&#039;&#039; under the originating minor head and crediting the destination minor head and returns a certified copy to the C.A.O.</description>
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      <pubDate>Fri, 27 Jun 1986 00:00:00 +0530</pubDate>
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