Section 51(8) in M.P. Goods and Services Tax Act, 2017
(8)The refund to the deductor or the deductee arising on account of excess or erroneous deduction shall be dealt with in accordance with the provisions of section 54:Provided that no refund to the deductor shall begranted, if the amount deducted has been credited to theelectronic cash ledger of the deductee.
