(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)].
