NACHA has a special return code for these "late" CTX/CCD transactions. It's R31. The corporate entity can contact the originator of the transaction, and try to work it out by phone. If the originator says "ok, send it back", the transaction can be returned using this reason code.
It means the corporate customer has to do a little work, but it's better than nothing!
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Pam
The comments above are my own thoughts an opinions, not those of my employer.