Refund certification requirement enables provisional payment to exporters after statutory auditor certificate under CENVAT rules. Scheme supplements existing notifications to expedite refunds for exporters of services whose claims under CENVAT rules remained undisposed by the prior cutoff; remanded claims are excluded. Provisional payment is administratively available upon prescribed certificate submission: statutory auditors sign for companies, chartered accountants for non companies, in the specified annexure format. Professional disclaimers required by audit guidance do not invalidate the certificate if the core annexure averments are present.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund certification requirement enables provisional payment to exporters after statutory auditor certificate under CENVAT rules.
Scheme supplements existing notifications to expedite refunds for exporters of services whose claims under CENVAT rules remained undisposed by the prior cutoff; remanded claims are excluded. Provisional payment is administratively available upon prescribed certificate submission: statutory auditors sign for companies, chartered accountants for non companies, in the specified annexure format. Professional disclaimers required by audit guidance do not invalidate the certificate if the core annexure averments are present.
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