CESTAT allows Partial Refund of ₹7.83 Lakh CENVAT Credit despite difference in Registered Address appearing in Invoices

The CESTAT allowed a partial refund of ₹7.83 lakh CENVAT credit, despite a discrepancy in the registered address appearing in the invoices. The tribunal found that the mismatch was a technical issue and did not affect the genuineness of the claim. This ruling highlights the importance of substance over form in tax matters, where minor technical errors should not deprive businesses of legitimate tax benefits. The decision is significant for companies that face similar challenges due to procedural discrepancies in their tax documentation.