Recovery of excess input tax credit requires repayment with interest and may lead to assessment and penalty proceedings. Where an Input Service Distributor distributes input tax credit in contravention of entitlement rules, the excess credit distributed to recipients is recoverable from those recipients with interest, and the amount to be recovered is determined by applying the assessment and adjudication provisions mutatis mutandis. Recipients may voluntarily deposit the excess with interest by the prescribed procedure, but otherwise assessment and recovery proceedings may be initiated; the ISD is also liable to a general penalty for improper distribution.