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    <title>What is the recovery mechanism for wrongly availed credit?</title>
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    <description>Wrongly availed input tax credit is recoverable from the registered taxable person through the statutory recovery mechanism, requiring the registered person to disgorge the credit and submit to the recovery procedure set out by the enactment.</description>
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      <description>Wrongly availed input tax credit is recoverable from the registered taxable person through the statutory recovery mechanism, requiring the registered person to disgorge the credit and submit to the recovery procedure set out by the enactment.</description>
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