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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Recovery of excess input tax credit requires repayment with interest, with statutory recovery procedures applied to distributors or recipients.</h1> Excess input tax credit distributed by an Input Service Distributor must be recovered with interest from the distributor; if excess arises from distribution contrary to distribution conditions, the excess is recoverable with interest from the recipient supplier(s). Recovery procedures specified elsewhere apply mutatis mutandis. The relevant period for assessing recipients' turnover is normally the preceding financial year, or where recipients lack such turnover, the most recent quarter for which turnover details for all recipients are available prior to the month of distribution.

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