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Refund can’t be rejected merely because registration number not mentioned in invoice
Case Law Details
- Case Name
- Adani Enterprises Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) ST No. 22 of 2010
- Appeal Number
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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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 Circular No. 112/6/2009-ST dated 12.03.2009, it is clear that refund claim cannot be rejected merely because the service provider has not mentioned registration number in their invoices. Moreover, there is no dispute raised by the Revenue on the facts that goods have been exported, service was used for export of go...
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