The court held that refund claims cannot be denied or modified...

The court held that refund claims cannot be denied or modified solely due to missing details like address in invoices. The only requirement is that the input service was used for providing output services. Since the appellant had centralized registration, taking credit for invoices addressed to other premises did not violate rules. Refunds cannot be denied for invoices issued to unregistered premises, as registration was amended retrospectively. The order did not specify services for which credit was denied as ineligible inputs. After the 2011 amendment, no nexus is required between input and output services for refund u/r 5. The matters were remanded to redetermine refund amounts, holding that the disputed credit is admissible.