https://www.taxtmi.com/acts?id=49711 Section 28B is amended to treat as liable those who have collected amounts in excess of assessed duty; the proper officer may serve a show cause notice, determine and require payment of the specified amount, which is then adjusted against final duty assessment, and any resulting surplus is credited or refunded under the refund provisions with a time limit for applications. en-us Mon, 24 Feb 2025 15:35:32 +0530 Mon, 24 Feb 2025 15:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49711 Section 28B is amended to treat as liable those who have collected amounts in excess of assessed duty; the proper officer may serve a show cause notice, determine and require payment of the specified amount, which is then adjusted against final duty assessment, and any resulting surplus is credited or refunded under the refund provisions with a time limit for applications. Act-Rules F. Acts / Amendment Acts Mon, 24 Feb 2025 15:35:32 +0530 https://www.taxtmi.com/acts?id=49711