Form No. Form A-1 - Refund claim shall be accompanied by a certificate duly signed by the auditor (statutory or any other) certifying the correctness of refund claimed under Form A - rule 5 of the CENVAT Credit Rules, 2004
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Auditor certificate requirement: refund claims must include auditor certification of export and total turnover compliance under rule 5. Refund claims must include an auditor certificate under rule 5 of the CENVAT Credit Rules, 2004; the Form A-1 (Annexure A I) requires the auditor to confirm qualification, that the books for the relevant quarter were audited, and that the export turnover and total turnover figures in Form A are correct as per the books and conform to rule 5, with auditor signature and date.
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.
Auditor certificate requirement: refund claims must include auditor certification of export and total turnover compliance under rule 5.
Refund claims must include an auditor certificate under rule 5 of the CENVAT Credit Rules, 2004; the Form A-1 (Annexure A I) requires the auditor to confirm qualification, that the books for the relevant quarter were audited, and that the export turnover and total turnover figures in Form A are correct as per the books and conform to rule 5, with auditor signature and date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.