Adjustment of Payment of duty under the wrong code - whatever be ...

Central Excise

January 11, 2016

Adjustment of Payment of duty under the wrong code - whatever be the accounting difficulty, when undisputed fact is that the petitioner did pay a certain excise duty, merely mentioning wrong code in the process, cannot result into such harsh consequence of the entire payment not being recognized as valid, incurring further liability of repayment of the basic duty with interest and penalties - HC

View Source

← Previous Next →

Adjustment of Payment of duty under the wrong code - whatever be ...

Central Excise

January 11, 2016

You may also like:

Payment of service tax under wrong accounting code – adjustment of payment in the correct account code are allowed. - AT

Adjustment of duties - excess payment in one account code and less payment in other accounting code - Commissioner being in charge of the appellant-EOU, handling both...

Duty paid under wrong accounting head, tax not to be demanded again, AT

Default in the payment of Central Excise Duty - Undisputedly appellants have discharged the duty as demanded in the show cause notice and confirmed against them for the...

Payment of excess duty wrongly - Adjustment of the accounts from Head of Account BED to Head of account SED - It would be too harsh to not allow the prayer of the...

Non-payment of Service Tax - Mentioning of wrong service tax registration in the payment challan for two months - Mentioning of wrong location code - in view of the...

Short payment of duty due to wrong availment of Excess Cenvat Credit - Payment of duty in Cash - default mentioned under Rule 8(3A) is applicable in short payment of...

Captive consumption - Adjustment of short payment of duty with the excess payment of duty during the same year - self adjustment in the absence of provisional assessment...

New Accounting Code for the purpose of Accounting of collection of Service Tax - Trade Notice

Deposit of service tax with wrong registration number of other unit – adjustment of service tax payments from the account of one registered unit to the account of...

Claim of refund amount on account of double-payment of Customs Duty

TP Adjustment - non granting of adjustment on import duty - as necessary consumption of the material is only booked in the profit and loss account for which the...

Wrong payment of duty mentioning the registration code of sister concern - PAO did not accept the appellant’s request for transfer of the amount - duty was paid again -...

Payment of duty excise under wring accounting code - rectification of error - Assistant Commissioner of Central Excise conveyed to the petitioner that the error in...

Addition u/s 43B - Method of accounting - unpaid statutory dues of service tax, Excise and PF by changing the method of accounting - The assessee followed the exclusive...

Quick Updates: