No refund if demand overlaps for the same period unless refund amount is substantiated from demand

Bharat Cylinders Vs Commissioner of GST & Central Excise (CESTAT Chennai)

In the case of M/s. Bharat Cylinders v. Commissioner of GST & Central Excise [Service Tax Appeal No. 40090 of 2014 dated June 01, 2023], the CESTAT (Customs, Excise and Service Tax Appellate Tribunal) in Chennai determined that if a refund request coincides with a period in which a demand has been established, the taxpayer will only be eligible for a refund if the demand is overturned.

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