2012 (3) TMI 455

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.... 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 said reversed amount of Rs. 5,38,796/-. It is ....

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....t 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. After hearing both sides, I find that the suo moto....