Recovery of CENVAT credit wrongly taken or erroneously refunded

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.... provider of output service, as the case may 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 m....

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....t was read as, "14. Recovery of CENVAT credit wrongly taken or erroneously refunded.- Where the CENVAT credit has been ^1[taken and utilised] wrongly or has been erroneously refunded, the same along with interest 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....