Deemed conclusion of proceedings: payment by primary noticee closes proceedings against co-noticees when no duty demand exists. Clarification states that the deeming of conclusion under Section 28 occurs only when the person to whom a duty-demanding SCN is issued pays all dues (duty, interest and penalty); other persons means co-noticees against whom no duty demand is made, who benefit from closure only upon such payment by the principal noticee, and the adjudicating authority must issue an order recording closure. The deeming facility covers recovery of erroneous refunds involving duty, interest and/or penalty and excludes seizure or confiscation matters.