(4)The amount paid to the credit of the Central Government under [sub-section (1) or sub-section (1-A) or sub-section (3), as the case may be,] [Inserted by Act 40 of 1991, Section 12 (w.e.f. 20.9.1991). ] shall be adjusted against the duty payable by the person on finalisation of assessment or any other proceeding for determination of the duty relating to the goods referred to in [sub-section (1) and sub-section (1-A).] [Substituted by Act 18 of 2008, Section 68, for " sub-Section (1)" . ]
