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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 recipients to return excess credit with interest under applicable tax assessment procedures.</h1> Where an Input Service Distributor distributes credit in contravention of distribution provisions resulting in excess credit to one or more recipients, that excess credit shall be recovered from those recipients along with interest, and the procedures for determination of recoverable amounts under the existing tax assessment and recovery framework shall apply mutatis mutandis.

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