Debit in cash ledger by authority

CA NAMRATA KAYARWAR (298 Points)

06 July 2023  
DRC 07 was issued on 4/4/2023 regarding payment of interest. On 08/6/23 dept has debited interest from cash ledger which was already paid 3b of 21-22. What are the remedies regarding the same and in what circumstances dept can use this power.
Please refer relevant section also.