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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 requires recovery of the undue credit from recipients along with interest, and the statutory assessment and recovery procedures apply mutatis mutandis to determine the amount recoverable.</description>
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      <description>Excess distribution of input tax credit by an Input Service Distributor requires recovery of the undue credit from recipients along with interest, and the statutory assessment and recovery procedures apply mutatis mutandis to determine the amount recoverable.</description>
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