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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>Excess input tax credit distribution triggers recovery from recipients with interest and application of determination provisions.</h1> Excess distribution of input tax credit by an Input Service Distributor is recoverable from recipients who received credit beyond entitlement, together with interest; the statutory provisions governing determination of recoverable tax amounts apply mutatis mutandis to quantify the amount to be recovered.

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