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2017 (3) TMI 520 - AT - Service TaxRefund claim - Notification No.41/2007-ST - rejection on the ground of some shortcomings/infirmities in the refund claim - Held that: - the issue is no more res integra - C.B.E. & C. of Circular No.120/01/2010-ST dated 19.01.2010 has clarified the issue and held that The declaration should be certified by a person authorized by the Board of Directors (in the case of a limited company) or the proprietor/partner (in case of firms/partnerships) if the amount of refund claimed is less than ₹ 5 lakh in a quarter. In case the refund claim is in excess of ₹ 5 lakh, the declaration should also be certified by the Chartered Accountant who audits the annual accounts of the exporter for the purposes of Companies Act, 1956 - appeal allowed by way of remand for verification.
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