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    <description>Repay any excess refund of unutilised input tax credit using DRC-03; interest may be charged from the refund sanction date until payment. Promptly inform the tax authority to mitigate penalty risk. Confirm whether the problem is an excess ITC claim or an excess refund received, the amount actually disbursed, and the dates of refund filing and receipt to enable correct adjustment and restoration of ITC for domestic supplies.</description>
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