https://www.taxtmi.com/forum/issue?id=108444 A clerical error in ER 1 placed the closing Cenvat balance in the utilization column; the error was corrected in the next ER 1 and notified in writing. If Cenvat registers and accounts show no actual utilization or shortfall, the entry is a typographical mistake and ordinarily does not require refund or attract interest. Maintain copies of corrected returns, registers and the written intimation to the superintendent as primary evidence; departmental review or show cause notice remains possible. en-us Fri, 17 Apr 2015 19:21:21 +0530 Thu, 23 Jan 2025 15:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108444 A clerical error in ER 1 placed the closing Cenvat balance in the utilization column; the error was corrected in the next ER 1 and notified in writing. If Cenvat registers and accounts show no actual utilization or shortfall, the entry is a typographical mistake and ordinarily does not require refund or attract interest. Maintain copies of corrected returns, registers and the written intimation to the superintendent as primary evidence; departmental review or show cause notice remains possible. Discussion-Forum Central Excise Fri, 17 Apr 2015 19:21:21 +0530 https://www.taxtmi.com/forum/issue?id=108444