Recovery of CENVAT credit: wrongly taken or refunded credits must be recovered, utilisation errors attract interest. Recovery of CENVAT credit is required where credits are wrongly taken but not utilised, with recoveries from the manufacturer or provider of the output service effected under the relevant excise and finance statutory provisions applied mutatis mutandis; where credits have been taken and utilised wrongly or erroneously refunded, recovery from the manufacturer or provider must include interest and be effected under the designated excise and finance statutory provisions applied mutatis mutandis.