2012 (3) TMI 455

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....hnical Member 1. Heard both sides. 2. In the earlier round of appeal, the Tribunal set aside the demand of Rs. 1,29,09,031/- against the appellants, taking into account the reversal of entire amount of credit taken on input services amounting to Rs. 5,38,796/-. The present appeal arises from the subsequent action of the appellants taking recredit of Rs. 3,21,308/- on their own out of the sai....

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....so in view of the settled position of law that the refund claim is required to be filed instead of taking suo moto credit. He cites the following decisions in favour of his submission:-  (i) Mafatlal Industries Ltd. vs Union of India - 1997 (89) E.L.T.247 (S.C.).  (ii) BDH Industries Ltd. vs Commissioner if Central Excise (Appeals)) Mumbai-I - 2008 (229) E.L. T.364 (Tri.-LB). 4.....