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    <title>Speedy disbursal of pending refund claims of exporters of services under rule 5 of the CENVAT Credit Rules, 2004</title>
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    <description>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.</description>
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      <description>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.</description>
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