Court Reviews Refund Claim for Cenvat Credit Based on ISD Invoices; Focus on Invoice Accuracy and Completeness.

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....Refund of accumulated Cenvat credit - documents are not in the name of the appellant - appellant has taken credit on the basis of invoices issued by ISD and therefore what is required to be examined while considering the refund claim was correctness of the ISD invoice whether it had the required details or not - AT....