Overcharges / Undercharges and their disposal: –
On receipt of Invoices at stations, they are subjected to 100 % check and entries are made in delivery book. If it is found that the charges levied by the originating station are more as compared to rate list, the additional amount charged is known as overcharges, and if the charges levied are less, they are known as undercharges. Both are recorded in relevant columns of delivery book and invoice.
The undercharges are recovered at the time of delivery and entered in the relevant columns of delivery book. Debit for the same is taken along with debit for the services, such as inward to- pay freight, inward paid freight etc.
Overcharges are refunded by / in the following manner:-
1. By station - If the overcharges are detected on inward to-pay freight, correct freight will be recovered at the time of delivery and overcharges will be treated as refunded. Refund List will be prepared at the end of month; credit will be taken in the Balance Sheet.
2. By Claims Office - If the overcharges are detected on inward paid freight refund cannot be granted at the station. Refund will be arranged by claims office, if application is received within six months from the date of payment of fare / freight or date of delivery at destination whichever is later.
Application received by Claims Office will be sent to Traffic Accounts Office. After verification refund order will be prepared by Accounts Office and sent to the applicant through Claims Office. On production of refund order, payment will be made by the station. Refund order will be accounted for as cash voucher in Part- IV of DTC.
3. By Accounts Office - Overcharges detected during initial checks are refunded to the party. Refund orders are prepared by Accounts Office and sent to party through Claims Office. These refunds are known as Voluntary Refunds.
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