No refund if demand overlaps for the same period unless refund amount is substantiated from demand
Last updated: 09 June 2023
Court :
CESTAT, Chennai
Brief :
The 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] held that if refund overlaps with the period for which the demand has been confirm, the assessee will be eligible for refund only when the demand would be set aside.
Citation :
Service Tax Appeal No. 40090 of 2014 dated June 01, 2023
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Bimal Jain
Published in Excise
Views : 288
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