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of <h1>Refund Claim Requires Auditor Certification per Rule 5 of CENVAT Credit Rules 2004 for Accuracy Verification</h1> A refund claim must include a certificate signed by an auditor, confirming the accuracy of the refund claimed under Form A, as per rule 5 of the CENVAT Credit Rules, 2004. The auditor certifies that they are qualified to audit the accounts of the company and have reviewed the accounts for the specified quarter. They verify that the export turnover and total turnover of services, as stated in Form A, align with the company's records and comply with the CENVAT Credit Rules. This certification is a requirement under the relevant notification issued in 2012.
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