Section-22. Manner of recovery of credit distributed in excess
Where the Input Service Distributor
distributes the credit in contravention of the
provisions contained in section 21
resulting in excess distribution of credit to one
or more recipients of credit, the
excess credit so distributed shall be recovered
from such recipient(s) along with
interest, and the provisions of section 66 or 67,
as the case may be, shall apply mutatis mutandis for
effecting such recovery.
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