Para 14.4.5.3 — CAM

14.4.5.3 After account head Wise Liability/ duty payment is finalized the tax payer’s electronic cash ledger is debited and the duty payments are credited head-wise. Both the transactions debiting the cash ledger and crediting to the correct duty payment shall be communicated to Pr. CCA, CBIC along with the Minor Head Information for accounting purpose. The changes in the account heads due to reassessment cases or refunds shall also be communicated to Pr. CCA, CBIC.