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<h1>Amended GST Rule 164 Clarifies Refund and Appeal Procedures for Multi-Period Tax Demands</h1> A notification amending the Madhya Pradesh Goods and Services Tax Rules, 2017 was issued, modifying rule 164. The amendment addresses refund and appeal procedures for tax demands spanning multiple periods. It clarifies that no refund is available for taxes already paid, and provides guidance on handling appeals involving partial period tax demands, specifically for the period from July 2017 to March 2020.