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Adjustment of central sales tax with dvat

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(Querist)
29 August 2009 We have dosited the amount of central sales tax wrongly in dvat challan. is it permissible to adjust the excess dvat paid against the central sales tax payable.please quote the relevent section/notification
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Sanjeev Kumar

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Sanjeev Kumar (Expert)
29 August 2009 YES.
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CA Vivek Kumar Mishra

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CA Vivek Kumar Mishra (Querist)
29 August 2009 The relevent section/notification for adjustment of excess Central sales tax paid instead of DVAT?
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