Section 21. Manner of
recovery of credit distributed in excess.-
Where the Input
Service Distributor distributes the credit in contravention of the provisions
contained in section 20 resulting in excess distribution of credit to one or
more recipients of credit, the excess credit so distributed shall be recovered
from such recipients along with interest, and the provisions of section 73 or
section 74,as the case may be, shall, mutatis mutandis , apply for determination
of amount to be recovered.
