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