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    <title>Recovery of credit wrongly availed</title>
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    <description>Tax authorities may verify amounts credited under transitional provisions and, if credit is found to be wrongly availed either wholly or partly, initiate recovery proceedings under section 73 or, as the case may be, section 74 to recover the erroneously claimed transitional credit.</description>
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      <description>Tax authorities may verify amounts credited under transitional provisions and, if credit is found to be wrongly availed either wholly or partly, initiate recovery proceedings under section 73 or, as the case may be, section 74 to recover the erroneously claimed transitional credit.</description>
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