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    <title>Manner of recovery of credit distributed in excess.</title>
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    <description>Excess input tax credit distributed by an Input Service Distributor must be recovered from the recipients who received credit in contravention of distribution rules, together with interest, and the amount to be recovered is determined by the established assessment and adjudication procedures applied mutatis mutandis.</description>
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      <description>Excess input tax credit distributed by an Input Service Distributor must be recovered from the recipients who received credit in contravention of distribution rules, together with interest, and the amount to be recovered is determined by the established assessment and adjudication procedures applied mutatis mutandis.</description>
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