Refund can’t be rejected merely because registration number not mentioned in invoice

Adani Enterprises Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

The issue under consideration is whether it is correct to reject the refund on the basis that the registration number of appellant not mention in invoice?

The CESTAT states that on the basis of Please become a Premium member. If you are already a Premium member, login here to access the full content.