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    <title>Manner of recovery of credit distributed in excess.</title>
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    <description>Where an Input Service Distributor distributes input tax credit in contravention of the distribution rules, any excess credit so distributed shall be recovered from the recipients along with interest, and the statutory assessment and recovery procedures shall apply mutatis mutandis for determination of the amount to be recovered.</description>
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      <title>Manner of recovery of credit distributed in excess.</title>
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      <description>Where an Input Service Distributor distributes input tax credit in contravention of the distribution rules, any excess credit so distributed shall be recovered from the recipients along with interest, and the statutory assessment and recovery procedures shall apply mutatis mutandis for determination of the amount to be recovered.</description>
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