Thank you for posting your query on Microsoft Q&A, from above description I could understand that you want to block access to Azure application based upon MAC address of the devices.
Please do correct me if this is not the case by responding in the comments section.
Azure AD does not collect Mac ID, serial number or IMEI of the mobile device upon registration however it does assign a device ID when registered via company portal app (Microsoft Intune)
- Once registered a unique device ID is associated with each device.
- You can create a device group with those unique device ID
- You can create a block policy via conditional access.
Thanks,
Akshay Kaushik
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