Amendment of section 11D

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.... to pay duty under this Act or the rules made thereunder, and has collected any amount in excess of the duty assessed or determined and paid on any excisable goods under this Act or the rules made thereunder from the buyer of such goods" shall be substituted and shall be deemed to have been substituted; (b) for sub-section (2), the following sub-sections shall be substituted and shall be ....

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....Central Government under sub-section (1) or sub-section (3) shall be adjusted against the duty of excise payable by the person on finalisation of assessment or any other proceeding for determination of the duty of excise relating to the excisable goods referred to in sub-section (1). (5) Where any surplus is left after the adjustment under sub-section (4), the amount of such surplus shall....