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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 must be recovered from recipients who received the excess, together with interest, and the procedural assessment provisions apply mutatis mutandis for determination of the amount to be recovered.</description>
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      <description>Excess distribution of input tax credit by an Input Service Distributor must be recovered from recipients who received the excess, together with interest, and the procedural assessment provisions apply mutatis mutandis for determination of the amount to be recovered.</description>
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