Mentioning of Minor Head Code for accounting of Refund
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....al Excise (All) Principal Chief Commissioners of Central Excise & Service Tax (All) Principal Director Generals of Goods and Service Tax/System/Central Excise Intelligence. Director General of Audit/Tax Payer Services/Chief Commissioner AR CESTAT Principal Commissioners/ Commissioners of Customs and Central Excise (All) Principal Commissioners/Commissioners of Central Excise and Service Tax (....
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.... Commissionerates are not having such Minor head of account. In the absence of the minor/service wise head concerned, it is not possible to exactly identify the appropriate head of Account under which the service wise refunds are to be accounted for eventually leading to erroneous accounting. 2. Hence it is requested that all Commissionerates of Service Tax/ Central Excise/ Customs may follow the....