[(2) Where any amount is required to be paid to the credit of the Central Government under 161[sub-section (1) or sub-section (1-A), as the case may be,] and which has not been so paid, the Central Excise Officer may serve, on the person liable to pay such amount, a notice requiring him to show cause why the said amount, as specified in the notice, should not be paid by him to the credit of the Central Government.](3)The Central Excise Officer shall, after considering the representation, if any, made by the person on whom the notice is served under sub-section (2), determine the amount due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined.(4)The amount paid to the credit of the Central Government under 162[sub-section (1) or sub-section (1-A) or sub-section (3), as the case may be,] 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 163[sub-section (1) and sub-section (1-A)].(5)Where any surplus is left after the adjustment under sub-section (4), the amount of such surplus shall either be credited to the Fund or, as the case may be, refunded to the person who has borne the incidence of such amount, in accordance with the provisions of Section 11-B and such person may make an application under that section in such cases within six months from the date of the public notice to be issued by the Assistant 164[Principal Commissioner of Central Excise or Commissioner of Central Excise] for the refund of such surplus amount.]
