Recovery of wrongly claimed Cenvat credit: such credit is recoverable with interest from the supplier or service provider.

Recovery of wrongly availed or erroneously refunded Cenvat credit is governed by Rule 14 of the CCR, making such credit recoverable with interest from the manufacturer or provider of the output service; the recovery follows the procedural and interest provisions of the Central Excise statutory scheme and the Finance Act applied mutatis mutandis.

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