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    <title>Manner of recovery of credit distributed in excess.</title>
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    <description>Recovery is mandated where an Input Service Distributor makes an excess distribution of input tax credit contrary to allocation rules, with the surplus credit recoverable from recipients together with interest under the assessment and adjudication provisions applied mutatis mutandis to determine the amount.</description>
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      <description>Recovery is mandated where an Input Service Distributor makes an excess distribution of input tax credit contrary to allocation rules, with the surplus credit recoverable from recipients together with interest under the assessment and adjudication provisions applied mutatis mutandis to determine the amount.</description>
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