Recovery of CENVAT credit wrongly taken or erroneously refunded

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.... be, and the provisions of section 11A of the Excise Act or section 73 of the Finance Act, 1994 (32 of 1994), as the case may be, shall apply mutatis mutandis for effecting such recoveries; (ii) Where the CENVAT credit has been taken and utilised wrongly or has been erroneously refunded, the same shall be recovered along with interest from the manufacturer or the provider of output service, as t....

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.... shall be recovered from the manufacturer or the provider of the output service and the provisions of sections 11A and 2[11AA] of the Excise Act or sections 73 and 75 of the Finance Act, shall apply mutatis mutandis for effecting such recoveries." 4. Omittted vide Not. 13/2016 - Dated 1-3-2016, w.e.f. 1st April, 2016, before it was read as, "(2) For the purposes of sub-rule (1), all c....