https://www.taxtmi.com/caselaws?id=361307 Refund of accumulated Cenvat credit under Rule 5 cannot be denied merely for curable invoice defects such as missing registration details, address particulars, or imperfect legibility, where the substantive receipt of services and eligibility can be verified under Rule 9(2). The text also notes that additional e-BRCs, missing invoices, and export turnover particulars may require fresh verification for correct refund computation. Where such material was not examined by the lower authorities, de novo adjudication is warranted to assess export realisation, input-service nexus, and the applicable refund formula on the basis of the full record. en-us Tue, 27 Mar 2018 00:00:00 +0530 Tue, 05 Jun 2018 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361307 Refund of accumulated Cenvat credit under Rule 5 cannot be denied merely for curable invoice defects such as missing registration details, address particulars, or imperfect legibility, where the substantive receipt of services and eligibility can be verified under Rule 9(2). The text also notes that additional e-BRCs, missing invoices, and export turnover particulars may require fresh verification for correct refund computation. Where such material was not examined by the lower authorities, de novo adjudication is warranted to assess export realisation, input-service nexus, and the applicable refund formula on the basis of the full record. Case-Laws Service Tax Tue, 27 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361307