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of <h1>Recovery of Excess Input Tax Credit from Recipients with Interest; Procedures Follow Assessment and Adjudication Provisions as Applicable</h1> If an input service distributor improperly distributes input tax credit resulting in excess credit to one or more recipients, the excess amount must be recovered from those recipients with interest. The procedures and principles for determining the recoverable amount follow the same assessment and adjudication provisions applicable to tax recovery under the relevant assessment provisions of the Act, applied mutatis mutandis.
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