Indian Railway Codes and Manuals-Accounts code- Vol-II-Chapter-24 (XXIV)
Chapter XXIV
Refund of Unclaimed
Overcharges and Check of Refund List,
Overcharge sheet and
compensation claims
2401 Refund of Unclaimed Overcharges:- Overcharges,
either coaching or goods, above the limit as prescribed from time to time,
which are discovered in the Accounts Office not later than six months after the
money has been collected, should be listed under stations which respectively
collected the freight. Care should be taken to see that no item is included in
the list for which an Overcharge Sheet (COM/0. 7 Revised) has already been
certified vide Paragraph 2403 or Separate lists should be made out, in duplicate,
for each station and sent to the Claims Office. As, in the case of entries made
in these lists no overcharge returns are required to be submitted, great care
should be taken to enter the amounts clearly and this should be done both in
figures and words. Suitable remarks in regard to the item having been included
in thestatement of unclaimed overcharges should be given against the relevant
entry of Invoice/Parcels Way-Bill etc. in the connected Return to prevent the
possibility of refund being made more than once in connection with the same
transaction.
2402 The Claims Office will ask the Station Masters
concerned to intimate:
(i)
the full names and addresses of the
parties who are entitled to their fund;
(ii)
the freight collected in cash or by
credit note; or through E- payment.
If on receipt of this information, the refund is
found to be due, an Overcharge Sheet is prepared by Claims Office and sent to
Traffic Accounts office for certification. Thereafter, a Pay Order for the
certified amount will be sent to Traffic Accounts Office for arranging payment
to the Customer.
2403 Check of Overcharge Sheets.:- In the case of an
overcharge due to:-
I Error in weight, distance or routing of traffic,
Sick / Missing Wagon; or ii. Error in rate (base freight, discount, rebate
other charges, etc.) classification or computation of freight claimed after
delivery of goods etc; or iii. Amount twice paid, Excess DD Amount; iv. Rebate
not given. An Overcharge Sheet (COM/0.7 Revised) is prepared by the Claims
Office and submitted to the Accounts Office for certification before issuing a
Pay Order in favour of the person entitled to the refund. Overcharge Sheets
received for certification should be checked to see that:
1)they contain all the information required by the
form;
2)the particulars shown therein agree with those in
the related Invoice/Parcels Way-Bill, etc.;
3)in the case of Overcharge Sheet on account of
error in weight;
i full details of weighment are given on the reverse
of the Over charge Sheet;
ii. where the result of weighment has been
communicated by the forwarding or other station, such Station Master’s letter
or telegram admitting the overcharge accompanies the Overcharge Sheet; 51
iii. the correct weight has been certified by the
responsible Traffic Officer on the Overcharge Sheet;
iv. In case of an Overcharge sheet for an invoice
booked under SWA, Claim’s office should furnish particulars of weighment and
realization of penal freight, if any;
v. in case, the consignment is not weighed anywhere,
certification of Commercial authority to this effect is furnished; vi. The
prescribed PCC if any, considering the type of route, Commodity, Wagon type and
the date of loading should be certified and furnished by the Commercial
authority; vii. Punitive charges for overloading as per extant rule have been
correctly levied; Note: - The weighment sheet duly signed by the weighbridge
clerk of the weighbridge where weighment has been taken is to been closed.
4) where the Overcharge is the result of an error in
description or routing of traffic, the correct description of the goods, etc.
or the correct route has been certified by the Traffic Officer on the
Overcharge Sheet;
5) Goods not otherwise classified are to be charged
at the prescribed composite class according to type Of wagons i.e. open,
covered, flat, etc. Accordingly the correctness of class charged is to be seen;
6) the charges have been calculated on the basis of
particulars given in the “should be” column of Overcharge Sheet as checked with
the related Invoice/Parcels Way Bill, etc. vide clause (2) above and are
correct;
7) where the conditions applying to the rates
charged in the “should be” column require the loading and unloading by Owners,
a remark appears on the Overcharge Sheet that this condition has been
fulfilled;
8) where Commodities placed under owners risk (OR) ,
if charged at railway risk (RR), necessary charges have been realized;
9) the amount proposed to be refunded is equal to
the difference between the amounts shown in the “charged” and “should be
“columns;
10)where demurrage and wharfage charges have been
foregone, the Remission Cum Pay Order (RCPO) has been certified by the
competent Traffic authority; [ Form No. COM/R-17A (revised)];
11) the Overcharge has been claimed within six
months from the date of payment or the date of delivery of such Goods at the
destination station whichever is later; except for amount paid/collected more
than once in which case it should be seen that the claim has been made within 3
years from the date on which the second payment was made and
12) The Overcharge Sheet does not relate to an item
already included in the list of Unclaimed 52 Overcharges of limit as prescribed
from time to time.
Overcharges of limit as prescribed from time to
time.
The post-check of refunds above will be exercised as follows: Amount |
Percentage of check to be exercised |
UptoRs. 500 |
No check |
Above Rs. 500 and uptoRs.
1000 |
10 per cent |
Above Rs. 1000 and uptoRs.
2000 |
20 per cent |
Above Rs. 2000 and uptoRs.
5000 |
50 per cent |
Above Rs 5000 |
100 percent |
13)
In case of Overcharge sheet of Container traffic, the following checks are to
be conducted:-
a.
Haulage charges for loaded containers (both for notified commodities /
un-notified Commodities) have been correctly charged.
b.
Haulage charges for empty containers / empty flats/half Loaded flats have been
correctly charged.
c.
In case of Rail owned Terminal, Terminal Access charges both for Inward/Outward
container traffic has been charged correctly.
d.
Other charges such as Development charges, Punitive charges for overloading and
Mis-declaration in Commodity Class found after weighment if any has been
correctly levied or collected.
e.
Applicable Goods and Service Tax (GST) has been collected.
2404
The amount of "freight actually collected" as shown in the Overcharge
Sheet should be verified from the documents indicated below.
Traffic |
Documents |
Goods Outward “Paid” |
Paid statement |
Goods Inwards “To Pay” |
Machine Abstracts |
Parcel Outwards ‘Paid’ |
Accounts copy of the Paid Parcels Cash Book |
Parcels Inwards “To Pay” |
Parcels Inwards “To Pay Abstracts |
A
suitable remark in regard to an overcharge Sheet having been certified should
be made against the relevant entry in the Returns etc. to prevent the
possibility of a second claim in respect of the same transaction being passed.
In
the case of Foreign Traffic, in order to prevent double payment either at
Originating Traffic Accounts Office or destination Traffic Accounts Office, the
Customer (Consignor/Consignee) has surrendered the original copy of RR issued
to him and the same is enclosed with the Pay-Order/Overcharge sheet. In case of
ETRR, system generated transaction slip as proof of surrender of RR will be
required.
2405
The certified Overcharge Sheets, after the accounts certification, should be
returned to the Traffic Department for arranging issue of necessary Pay Orders
in favour of the person entitled to the refund.
The amounts and other necessary particulars of the Overcharge Sheets
passed in the Accounts Office should be recorded in a register maintained for
the purpose of
(i)
reconciling Outstanding claims
(ii)
watch over claims vetted but not passed
and
(iii)
all over charge sheets related to post
checks.
Note-: On Railways where the refund is
arranged by the Accounts Office, the certified Over- Charge sheets will not be
returned to the Traffic Department but will be retained in the Accounts Office
for arranging payment to the persons entitled to the refund.
2406 The Traffic Officer issuing Pay Orders is
required to send, monthly, to the Accounts Office a list of Pay Orders issued
by him. These Lists should be checked in the Accounts Office with reference to
the entries in the Register of Overcharge Sheets mentioned in the preceding
paragraph and a note as to the number and date of the Pay order kept in the
Register against the relevant Entry. The Traffic Officer should be advised of
any Pay Orders, which have not been received.
2407 Overcharge Sheets relating to Station
Outstanding.- The circumstances in which Over charge Sheets may be certified by
stations to clear outstanding against them are stated in Chapter IX and XVIII
of the Indian Railway Commercial Manual. Overcharge Sheets for the clearance of
outstanding against stations on account of consignments lost, stolen, destroyed
or sold or over-carried from other Railways and in respect of demurrage and
wharfage charges foregone or remitted, require to be certified by a competent
officer of the Traffic Department.
2408 that no Overcharge Sheet is received for “free”
Invoices/Parcel Way Bills issued in connection with Goods/ Parcels etc. over
carried or transferred to the Lost Property Office; and
2409 Record of Specimen Signatures. -Specimen
signatures of Traffic Officers authorized to Superintendent. These should be
pasted in a register and on receipt of an Overcharge Sheet in the Accounts
Office, it should be seen that the signature on the Overcharge Sheet agrees
with that recorded in the register.
2410 Check of Compensation Claims.
Claims for compensation to relating Goods , Coaching
and the connected Pay Orders should be checked by the Traffic Accounts Office
in the manner and to the extant indicated below :-
Compensation claims(other than decretal cases)for value
ofRs.75000/-and above in each case |
All claims should be subject to prior internal check for certification
of admissibility and each connected order should be checked to see that the
amount tallies with that already certified |
Claims for amount for amount of Rs.10000/- and above in each decretal
cases and Rs.10000/- and above but below Rs. 75000/- each in other than
decretal cases |
100 % post check of Pay orders |
All claims of value below Rs 10000 |
100 % post check of Pay Order received on any two working days in a
month as selected by Accounts Officer not below the Junior Administrative
Rank |
The
results of Post Check vide (ii) above should be put up every month to the
concerned Head of Department.
2411
The nature of checks to be exercised in connection with the compensation claims
if indicated below. These instructions are, however, by no means exhaustive and
may be supplemented by detailed instructions considered necessary by the
Financial Adviser and Chief Accounts Officer.
2)
that the claim has been lodged within a period of six months from the date of
entrustment of goods to the railway administration to which the goods are
entrusted for carriage or to the railway administration on whose railway, the
destination lies or the loss, destruction, damage or deterioration occurs, and
verified properly by Commercial Department and the claimant’s title
established.
2412
Check to be exercise while passing Demurrage/wharfage cases.
1.
Demurrage/Wharfage statement, for which Refund case is submitted, should be
checked in order to ensure that there are no undercharges in the statement.
2.
If any undercharges detected then error sheet needs to be raised and
undercharges needs to be recovered from party before passing refund claim
pertaining to that party.
3.
Demurrage/Wharfage amount has been remitted by the party and MR/MRs in support
to that has/have been submitted with the claim. RR number is indicated on each
MR.
4.
Demurrage/Wharfage amount and total of all submitted MRs should tally with each
other.
5.
Any claim of Demurrage and wharfage is being passed as per the extant
instructions from Railway board within the prescribed time.
6.%
waiver amount and name of the party for which sanction has been granted by
competent authority should match with that mentioned on Pay Order (PO)
submitted for refund of demurrage /wharfage charges.
Multiple choice
questions:
1.
Which of the following is NOT a requirement when listing unclaimed overcharges?
- A) Listing should be under the station that collected
the freight.
- B) An Overcharge Sheet must be certified for every
item.
- C) The amounts should be entered in both figures and
words.
- D) Separate lists should be made for each station.
Answer: B) An Overcharge Sheet must be certified for every item.
2.
What information must the Claims Office request from the Station Master for a
refund?
- A) The consignment note number
- B) The freight collected in cash or by credit note
- C) The weight of the consignment
- D) The origin of the consignment
Answer: B) The freight collected in cash or by credit note
3.
In which case is an Overcharge Sheet prepared by the Claims Office?
- A) When a rebate is requested before delivery
- B) When an overcharge is due to error in routing of
traffic
- C) When an overcharge is less than Rs. 500
- D) When the consignment is weighed correctly
Answer: B) When an overcharge is due to error in routing of traffic
4.
For refunds over Rs. 5000, what percentage of the check should be exercised?
- A) 10%
- B) 20%
- C) 50%
- D) 100%
Answer: D) 100%
5.
Which of the following is necessary for verifying an overcharge due to an error
in weight?
- A) The Overcharge Sheet should include the consignor's
signature.
- B) The correct weight should be certified by a
responsible Traffic Officer.
- C) The consignment should be re-weighed at the
destination.
- D) The goods should be re-routed to correct the error.
Answer: B) The correct weight should be certified by a responsible
Traffic Officer.
6.
What document is used to verify the "freight actually collected" for
goods outward “Paid”?
- A) Machine Abstracts
- B) Paid Statement
- C) Parcels Inwards “To Pay” Abstracts
- D) Parcels Outwards ‘Paid’ Cash Book
Answer: B) Paid Statement
7.
What is required to prevent double payment in foreign traffic cases?
- A) A copy of the paid invoice
- B) The original RR surrendered by the customer
- C) A duplicate of the weighment sheet
- D) A certification from the Commercial Officer
Answer: B) The original RR surrendered by the customer
8.
What should be checked in an Overcharge Sheet related to container traffic?
- A) The length of the containers
- B) The number of staff involved in loading
- C) Haulage charges for empty containers
- D) The origin of the containers
Answer: C) Haulage charges for empty containers
9.
For a compensation claim of Rs. 80,000, what type of check should be performed?
- A) No check
- B) Post check
- C) Prior internal check
- D) Random check
Answer: C) Prior internal check
10.
Which document is needed to verify freight collection for Parcels Inwards
"To Pay"?
- A) Paid Parcels Cash Book
- B) Paid Statement
- C) Parcels Inwards “To Pay” Abstracts
- D) Invoice
Answer: C) Parcels Inwards “To Pay” Abstracts
11.
What is the time limit for lodging a compensation claim from the date of
entrustment of goods?
- A) One year
- B) Six months
- C) Three months
- D) Nine months
Answer: B) Six months
12.
In case of Demurrage/Wharfage claims, what should be checked before passing the
refund claim?
- A) The claimant's tax records
- B) The loading procedure
- C) The MR/MRs match the RR number
- D) The consignment’s destination
Answer: C) The MR/MRs match the RR number
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