ST demand cannot be adjusted arbitrarily against Excise duty refund during pendency of appeal

HIGH COURT OF MADRAS Arunachala Gounder Textile Mills (P.) Ltd. versus Commissioner of Central Excise, Salem M. JAICHANDREN, J. WRIT PETITION NO. 19649 OF 2012 SEPTEMBER 28, 2012 JUDGMENT 1. Heard the learned counsel for the petitioner, as well as the learned counsel appearing on behalf of the respondents. 2. It has been stated that the petitioner is a private limited company incorporated under the Companies Act, 1956. The petitioner is engaged in the business of manufacturing different varieties of yarns, including acrylic, polyester and viscose yarns, meant for the domestic ...