Refund Claims Over Rs. 5 Lakh Need Chartered Accountant Certification per Notification No.41/2007-ST & Companies Act, 1956.

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....Refund claim - Notification No.41/2007-ST - 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 - AT....