TMI BlogAmendment of section 28X X X X Extracts X X X X X X X X Extracts X X X X ..... son chargeable with duty 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 se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r officer fails to determine 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (10), the following sub-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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where notice has been issued for non-levy, not paid, short-levy or short-paid or erroneous refund after the 14th day of May, 2015, but before the date on which the Finance Bill, 2018 receives the assent of the President, they shall continue to be governed by the provisions of section 28 as it stood immediately before the date on which such assent is received. . - - statute, statutory provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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