(1)Notwithstanding anything to the contrary contained in any order or direction of the Appellate Tribunal [, National Tax Tribunal][or any Court or in any other provision of this Act or the regulations made thereunder, [every person who is liable to pay duty under this Act and has collected any amount in excess of the duty assessed or determined or paid on any goods under this Act from the buyer of such goods] [in any manner as representing duty of customs, shall forthwith pay the amount so collected to the credit of the Central Government.[(1-A) Every person who has collected any amount in excess of the duty assessed or determined or paid on any goods or has collected any amount as representing duty of customs on any goods which are wholly exempt or are chargeable to nil rate of duty from any person in any manner, shall forthwith pay the amount so collected to the credit of the Central Government.] [Inserted by Act 40 of 1991, Section 12 (w.e.f. 20.9.1991). ]
