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    <title>Whether the excess credit distributed could be recovered by the department?</title>
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    <description>Where an Input Service Distributor has allocated input tax credit in excess of entitlement, the tax department may recover the excess amount from the ISD and charge interest on the recovered sums.</description>
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      <description>Where an Input Service Distributor has allocated input tax credit in excess of entitlement, the tax department may recover the excess amount from the ISD and charge interest on the recovered sums.</description>
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