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. Facts: M/s. Bharat Cylinders (“the Appellant”) is inter alia providing goods transport agency services (“GTA services�...