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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 credit in contravention of section 20 resulting in excess distribution, the excess credit shall be recovered from such recipients along with interest, and the provisions of section 73 or section 74 shall, mutatis mutandis, apply for determination of 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 credit in contravention of section 20 resulting in excess distribution, the excess credit shall be recovered from such recipients along with interest, and the provisions of section 73 or section 74 shall, mutatis mutandis, apply for determination of amount to be recovered.</description>
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