Amendment of section 28B

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..... under this Act and has collected any amount in excess of the duty assessed or determined or paid on any goods under this Act from the buyer of such goods" shall be substituted and shall be deemed to have been substituted; (b) for sub-section (2), the following sub-sections shall be substituted and shall be deemed to have been substituted, namely:- "(2) Where any amount is required to be paid t .....

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..... ment or any other proceeding for determination of the duty relating to the goods referred to in sub-section (1). (5) Where any surplus is left after the adjustment made under sub-section (4), the amount of such surplus shall either be credited to the Fund or, as the case may be, refunded to the person who has borne the incidence of such amount, in accordance with the provisions of section 27 and .....

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