Excise duty recovery expanded to buyers and persons who collected amounts as representing duty, widening liable parties. The amendment to section 11DD(1) substitutes the wording to provide recovery from the buyer of such goods or from any person, and expressly from a person who has collected any amount as representing duty of excise on excisable goods which are wholly exempt or are chargeable to nil rate of duty, thereby enlarging the categories of persons from whom excise duty may be recovered.