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Recovery of credit wrongly taken (Rule 14 of the CCR): - Central Excise Practice Manual (OLD) - Central ExciseExtract 18. Recovery of credit wrongly taken (Rule 14 of the CCR): If Cenvat credit is taken/utilized wrongly or erroneously refunded, the same is liable to be recovered along with interest under Rule 14 of the CCR from the manufacturer/provider of output service and the provisions of Sections 11A and 11AB of the Central Excise Act, 1944 or Sections 73 and 75 of the Finance Act,1994, will apply mutatis mutandis .
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