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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 recovery: recipients liable for repayment with interest under applicable determination provisions.</h1> Where an Input Service Distributor makes an excess distribution of credit in contravention of the applicable provisions, the excess credit must be recovered from the recipients along with interest, and the statutory procedures for determination of the amount to be recovered shall apply mutatis mutandis, using the established assessment and recovery framework.

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