Excise duty and interest inclusion: amendment extends recoverable duty references to cover interest paid on such duty. The amendment replaces references to 'duty of excise' and 'duty' with 'duty of excise and interest, if any, paid on such duty' in sub section (1) and in sub section (2) except for clauses (a) and (c) of the first proviso, thereby including interest paid on excise duty within the scope of those terms.