Solution : https://service.sap.com/sap/support/notes/455489 (SAP Service marketplace login required)
Key words : 
~ftp/specific/isoil/46c/notes/note, ~ftp/specific/isoil/46b/notes/note, ~ftp/specific/isoil/46b/notes/455489/, fi product cost account assignment, excise duty cost account assignment, additional key words tdp, detailed account assignment, -mine-specific note, excise duty posting, manual cost center
Related Notes : 
       
| 499094 | IS-OIL / IS-MINE: CRTs 34-37 for SAP_APPL Support Packages | 
| 491815 | IS-OIL / IS-MINE: CRTs 26-28 for SAP_APPL | 
| 437706 | Overwrite cost center on MM doc | 
| 424341 | Wrong cost centre on Excise duty posting | 
| 387861 | Order of IS-OIL / IS-MINE 4.6C Notes (SAP_APPL) | 
| 312430 |