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2023 (6) TMI 465 - AT - Service TaxRefund of Service tax paid by mistake - GTA service - period involved in the present appeal overlaps with the period for which the demand has been confirmed - HELD THAT:- It is seen that there was an earlier demand for various services including GTA service for the period 1.10.2009 to 30.9.2010. The amount involved for this period from January 2010 to December 2010 is Rs. 54,736/-. The learned counsel has not been able to demarcate the amount for which the earlier order does not apply - There are no merit in the appeal filed by the appellant. After taking note of the submissions made by both sides and noting that the period involved in the present appeal overlaps with the period for which the demand has been confirmed, it is held that the appellant is not eligible for refund. The impugned order is sustained. The appeal is dismissed.
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