Amendment of section 28

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....uty or interest in such manner as may be prescribed;"; (ii) after sub-section (7), the following sub-section shall be inserted, namely:- "(7A) Save as otherwise provided in clause (a) of sub-section (1) or in sub-section (4), the proper officer may issue a supplementary notice under such circumstances and in such manner as may be prescribed, and the provisions of this section shall apply to su....

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.... within such extended period, such proceeding shall be deemed to have concluded as if no notice had been issued."; (iv) after sub-section (9), the following sub-section shall be inserted, namely:- "(9A) Notwithstanding anything contained in sub-section (9), where the proper officer is unable to determine the amount of duty or interest under sub-section (8) for the reason that- (a) an appeal ....

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....-sections shall be inserted, namely:- "(10A) Notwithstanding anything contained in this Act, where an order for refund under sub-section (2) of section 27 is modified in any appeal and the amount of refund so determined is less than the amount refunded under said sub-section, the excess amount so refunded shall be recovered along with interest thereon at the rate fixed by the Central Government ....