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    <title>What are the consequences of credit distributed in contravention of the provisions of the Act?</title>
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    <description>When an input tax credit is distributed in contravention of the Act, the credit may be recovered from the unit to which it was distributed, and recovery includes payment of interest on the recovered amount.</description>
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      <description>When an input tax credit is distributed in contravention of the Act, the credit may be recovered from the unit to which it was distributed, and recovery includes payment of interest on the recovered amount.</description>
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