CESTAT Allows Refund as Missing Batch Numbers Cannot Defeat Verified Refund Claims

Integral Coach Factory Vs Commissioner of GST & Central Excise (CESTAT Chennai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, partly allowed and partly remanded the appeals filed by Integral Coach Factory (ICF), holding that refund of excess excise duty cannot be denied merely because invoices do not contain batch numbers, provided the necessary correlation between the invoices, batch-costing records, and excess duty paid can be established through contemporaneous records. The matter was remanded to the Adjudicating Authority for limited verification of quantifi...