TMI Blog2016 (6) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... e conveyed to the petitioner that the error in payment cannot be rectified as accounts of the years are closed. - Held that:- Whatever be the internal instructions of the department, the amount not due under a head cannot be appropriated leaving the actual dues unpaid. The department cannot appropriate sum towards the head where there was no liability for the petitioner to pay the tax. If the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be rectified as accounts of the years are closed. 2. Brief facts are as under. For the month of March 2014, the petitioner had to pay a sum of ₹ 5,04,700/to the department by way of excise duty. On 31.3.2014, the petitioner made payment of such sum through electronically. However, due to the error of the clerk instead of putting excise code of 0038 of such payment, service code of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustment of the payment already made. On 23.3.2015, the Assistant Commissioner conveyed to the petitioner by impugned communication that the error as per the OM dated 27.5.2009 can be corrected only before closing of the accounts of the year. 3. As noted, facts are not in dispute at all. The petitioner had excise duty liability of ₹ 5,04,700/for the month of March 2014. The petitioner paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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