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    <title>Manner of recovery of credit distributed in excess</title>
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    <description>Excess distribution of input tax credit by an Input Service Distributor is recoverable from recipients who received credit beyond entitlement, together with interest; the statutory provisions governing determination of recoverable tax amounts apply mutatis mutandis to quantify the amount to be recovered.</description>
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      <description>Excess distribution of input tax credit by an Input Service Distributor is recoverable from recipients who received credit beyond entitlement, together with interest; the statutory provisions governing determination of recoverable tax amounts apply mutatis mutandis to quantify the amount to be recovered.</description>
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