alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
Kedist Hirpassa, Plaintiff,


### v. U.S. Postal Service, Defendant. UNITED STATES DISTRICT COURT FOR THE DISTRICT OF COLUMBIA ) ) ) ) ) ) ) ) ) Civil Action No.

MEMORANDUM OPINION 

# FILED NOV 1 82009 Clerk, 

## u.s. District and Bankruptcy Courts 

# 09 2179

This matter is before the Court on its initial review ofplaintiffs pro se complaint, which is accompanied by an application to proceed informapauperis. The Court will grant the application and will dismiss the case for lack ofsubject matterjurisdiction, as required by Rule 12(h)(3) ofthe Federal Rules ofCivil Procedure. Plaintiffsues the United States Postal Service for failing to deliver her bank statements to her "postal box." CompI. The Court lacks subject matterjurisdiction over a "claim arising out ofloss, miscarriage, or negligent transmission ofletters or postal matter." 28 U.S.C. § 2680(b). The complaint therefore is dismissed. A separate Order accompanies this Memorandum Opinion.

# ~~ United States District Judge Date: 

### October;l}. , 2009
[Federal Register Volume 76, Number 11 (Tuesday, January 18, 2011)]
[Notices]
[Page 2930]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-855]


-----------------------------------------------------------------------

POSTAL SERVICE


International Product Change--Global Plus 1B and 2B Negotiated 
Service Agreements

AGENCY: Postal Service \TM\.

ACTION: Notice.

-----------------------------------------------------------------------

SUMMARY: Postal Service notice of its filing a request with the Postal 
Regulatory Commission to add Global Plus 1B and 2B Negotiated Service 
Agreements to the Competitive Products List pursuant to 39 U.S.C. 3642.

DATES: January 18, 2011.

FOR FURTHER INFORMATION CONTACT: Margaret M. Falwell, 202-268-2576.

SUPPLEMENTARY INFORMATION: The United States Postal Service[reg] hereby 
gives notice that it filed with the Postal Regulatory Commission, on 
December 9, 2010, Requests of United States Postal Service to Add 
Global Plus 1B and 2B Negotiated Service Agreements to the Competitive 
Product List, and Notice of Filing (Under Seal) the Enabling Governor's 
Decisions and Two Functionally Equivalent Agreements for each filing. 
Documents are available at http://www.prc.gov, Docket Nos. MC2011-7, 
MC2011-8, CP2011-39, CP2011-40, CP2011-41 and CP2011-42.

Neva R. Watson,
Attorney, Legislative.
[FR Doc. 2011-855 Filed 1-14-11; 8:45 am]
BILLING CODE 7710-12-P
IN THE DISTRICT COURT OF APPEAL OF THE STATE O F FLORIDA FIFTH DISTRICT
NOT FINAL UNTIL TIME E XPIRES TO FILE MOTION FOR REHEARING AND DISPOSITION THEREOF IF FILED
CH RISTOPHER TAKHVAR , A ppellant ,

v. Case No

. 5D 22 -2 898 LT Cas e No. 2018 -C F

- 00 3532
STAT E OF FLORIDA ,

Appellee

. ________________________________/
Decisio n filed April 4, 2023
3.850 A ppeal f rom the Circuit Court for Marion County , Peter M. Brigham , Judge. Christopher Takhv ar , Milton, pro se. Ashley M oody, Attorney General, Tallahassee, an d P amela J

. K oller, Assistant Attorney General, Daytona Beach, for Appellee.
PER CURIAM.
A FFIRMED.

J AY , KILBANE and MACIVER , JJ., concur.
###### Editorial Note on Part 479

#### Editorial Note:

Nomenclature changes to part 479 appear by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.

#### § 479.103 Registration of firearms manufactured.

Each manufacturer qualified under this part shall file with the Director an accurate notice on Form 2 (Firearms), Notice of Firearms Manufactured or Imported, executed under the penalties of perjury, to show his manufacture of firearms. The notice shall set forth the name and address of the manufacturer, identify his special (occupational) tax stamp and Federal firearms license, and show the date of manufacture, the type, model, length of barrel, overall length, caliber, gauge or size, serial numbers, and other marks of identification of the firearms he manufactures, and the place where the manufactured firearms will be kept. Except as provided in § 479.102(b)(4), all firearms manufactured by him during a single day shall be included on one notice, Form 2 (Firearms), filed by the manufacturer no later than the close of the next business day. The manufacturer shall prepare the notice, Form 2 (Firearms), in duplicate, file the original notice as prescribed herein and keep the copy with the records required by subpart I of this part at the premises covered by his special (occupational) tax stamp. Receipt of the notice, Form 2 (Firearms), by the Director shall effectuate the registration of the firearms listed on that notice. The requirements of this part relating to the transfer of a firearm are applicable to transfers by qualified manufacturers.

[36 FR 14256, Aug. 3, 1971. Redesignated at 40 FR 16835, Apr. 15, 1975, and further redesignated by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003, as amended by ATF-2021R-05F, 87 FR 24747, Apr. 26, 2022]
Michigan Supreme Court

Lansing, Michigan

Bridget M. McCormack

, Chief Justice

David F. Viviano,

Chief Justice Pro Tem

Stephen J. Markman

Brian K. Zahra

Richard H. Bernstein

Elizabeth T. Clement

Megan K. Cavanagh,

Justices

I, Larry S. Royster, Clerk of the Michigan Supreme Court, certify that the

foregoing is a true and complete copy of the order entered at the direction of the Court.

May 28 , 2020 

# Order

Clerk 

### May 28 , 2020

161233

MARIO MONTANO

Plaintiff,

v SC: 1612 3 3

COURT OF APPEALS

, Defendan t

.

____________________________________ /

On order of the Chief Justice, the motion to dismiss the complaint for superintending

control and to withdraw all motions is GRANTED. The case is dismissed.
Exhibit 32.2



CERTIFICATION PURSUANT TO

18 U.S.C.
SECTION 1350, AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002



The undersigned hereby certifies, in accordance with 18 U.S.C. Section 1350, as adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, in his capacity as an officer of First Indiana Corporation (First Indiana), that, to his knowledge:



|(1) | the Annual Report of First Indiana on Form 10-K for the period ended December 31, 2004, fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act
of 1934; and
|--- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



|(2) | the information contained in such report fairly presents, in all material respects, the financial condition and results of operations of First Indiana.
|--- | -------------------------------------------------------------------------------------------------------------------------------------------------------



Dated: March 11, 2005



/s/    WILLIAM J.
BRUNNERWilliam J. BrunnerVice President,Chief Financial Officer, and Treasurer
```

[Federal Register Volume 76, Number 11 (Tuesday, January 18, 2011)]
[Notices]
[Page 2895]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2011-849]

-----------------------------------------------------------------------

DEPARTMENT OF ENERGY

Federal Energy Regulatory Commission

Combined Notice of Filings

January 5, 2011.
    Take notice that the Commission has received the following Natural 
Gas Pipeline Rate and Refund Report filings:
    Docket Numbers: RP04-274-025. RP00-157-026.
    Applicants: Kern River Gas Transmission Company.
    Description: Kern River Gas Transmission Company submits Rate 
Refund Report on Refunds paid to customers on December 9, 2010.
    Filed Date: 12/17/2010.
    Accession Number: 20101217-5174.
    Comment Date: 5 p.m. Eastern Time on Tuesday, January 11, 2011.

    Docket Numbers: RP11-1584-001.
    Applicants: Portland Natural Gas Transmission System.
    Description: Portland Natural Gas Transmission System submits 
tariff filing per 154.203: Order No. 587-U--Second Compliance Filing to 
be effective 11/1/2010.
    Filed Date: 12/17/2010.
    Accession Number: 20101217-5065.
    Comment Date: 5 p.m. Eastern Time on Tuesday, January 11, 2011.

    Docket Numbers: RP10-860-001.
    Applicants: Tennessee Gas Pipeline Company.
    Description: Tennessee Gas Pipeline Company submits tariff filing 
per 154.203: Compliance to Baseline Filing Volume No. 2 to be effective 
6/18/2010.
    Filed Date: 12/16/2010.
    Accession Number: 20101216-5137.
    Comment Date: 5 p.m. Eastern Time on Tuesday, January 11, 2011.

    Any person desiring to protest this filing must file in accordance 
with Rule 211 of the Commission's Rules of Practice and Procedure (18 
CFR 385.211). Protests to this filing will be considered by the 
Commission in determining the appropriate action to be taken, but will 
not serve to make protestants parties to the proceeding. Such protests 
must be filed on or before 5 p.m. Eastern time on the specified comment 
date. Anyone filing a protest must serve a copy of that document on all 
the parties to the proceeding.
    The Commission encourages electronic submission of protests in lieu 
of paper using the ``eFiling'' link at http://www.ferc.gov. Persons 
unable to file electronically should submit an original and 14 copies 
of the protest to the Federal Energy Regulatory Commission, 888 First 
Street, NE., Washington, DC 20426.
    This filing is accessible on-line at http://www.ferc.gov, using the 
``eLibrary'' link and is available for review in the Commission's 
Public Reference Room in Washington, DC. There is an ``eSubscription'' 
link on the Web site that enables subscribers to receive e-mail 
notification when a document is added to a subscribed docket(s). For 
assistance with any FERC Online service, please e-mail 
[email protected], or call (866) 208-3676 (toll free). For 
TTY, call (202) 502-8659.

Nathaniel J. Davis, Sr.,
Deputy Secretary.
[FR Doc. 2011-849 Filed 1-14-11; 8:45 am]
BILLING CODE 6717-01-P
```
### §4717. Regulations

The head of any Federal agency described in this part, in consultation with the Interagency Environment Committee, may prescribe such regulations as are necessary to carry out the authorities of the Federal agency as provided for under this part.

(Pub. L. 116–113, title VIII, §817, Jan. 29, 2020, 134 Stat. 95.)
### D ISTRICT 

### C OURT 

### O F 

### A PPEAL 

### O F 

### T HE 

### S TATE 

### O F 

### F LORIDA
F OURTH D ISTRICT

HERMAN WILLIAMS , Appellant,

v.

STATE OF FLORIDA , Appellee

.

No. 4D 21

- 1 907

[ October 14, 2021 ]

Appeal of order denying rule 3.800 motion from the Circuit Court for the Seventeenth Judicial Circuit, Broward County ; Martin S. Fein , Judge; L.T. Case No. 17010037CF10A

.

Herman Williams

, Perry

, p ro se.

No appearance required for appellee

.

P ER C URIAM

.
Affirmed.

G ROSS , G ERBER and K UNTZ , JJ., concur

.

* * *

Not final until disposition of timely filed motion for rehearing.
###### Editorial Note on Part 555

#### Editorial Note:

Nomenclature changes to part 555 appear by T.D. ATF-487, 68 FR 3748, Jan. 24, 2003.

#### § 555.107 Record of transactions.

Each licensee and permittee shall keep records of explosive materials as required by subpart G of this part.
###### Editorial Note on Part 44

#### Editorial Note:

Nomenclature changes to part 44 appear by T.D. ATF-464, 66 FR 43480, Aug. 20, 2001, and T.D. ATF-480, 67 FR 30801-30803, May 8, 2002.

#### § 44.128 Termination of liability of surety under bond.

The liability of a surety on any bond required by this part shall be terminated only as to operations on and after the effective date of a superseding bond, or the date of approval of the discontinuance of operations by the export warehouse proprietor, or otherwise in accordance with the termination provisions of the bond. The surety shall remain bound in respect of any liability for unpaid taxes, penalties, and interest, not in excess of the amount of the bond, incurred by the proprietor while the bond is in force.

(72 Stat. 1421; 26 U.S.C. 5711)
Exhibit 31.1

CERTIFICATION

I, Martha L. Long, certify that:

1.

I have reviewed this quarterly report on Form 10-QSB of National Housing Partnership Realty Fund I;

2.

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;



3.

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the small business issuer as of, and for, the periods presented in this report;



4.

The small business issuer's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the small business issuer and have:



(a)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the small business issuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;



(b)

Evaluated the effectiveness of the small business issuer's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and



(c)

Disclosed in this report any change in the small business issuer's internal control over financial reporting that occurred during the small business issuer's most recent fiscal quarter (the small business issuer's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the small business issuer's internal control over financial reporting; and



5.

The small business issuer's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the small business issuer's auditors and the audit committee of the small business issuer's board of directors (or persons performing the equivalent functions):



(a)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the small business issuer's ability to record, process, summarize and report financial information; and



(b)

Any fraud, whether or not material, that involves management or other employees who have a significant role in the small business issuer's internal control over financial reporting.



Date: November 9, 2007

/s/Martha L. Long

Martha L. Long

Senior Vice President of National Corporation for Housing Partnerships, equivalent of the chief executive officer of the Partnership
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

DAY ELEV

 874.16

 873.85

 873.43

 873.16

 872.92

 872.69

 872.29

 871.89

 871.35

 871.06

 870.75

 870.40

 870.16

 869.75

 869.55

 869.26

 869.05

 868.84

 868.52

 868.31

 868.10

 867.93

 867.82

 867.88

 867.61

 867.45

 867.28

 867.29

 867.24

 867.15

 866.87

 581.1

 579.5

 577.3

 575.9

 574.7

 573.5

 571.5

 569.5

 566.8

 565.3

 563.7

 562.0

 560.8

 558.7

 557.7

 556.3

 555.2

 554.2

 552.6

 551.5

 550.5

 549.7

 549.1

 549.4

 548.1

 547.3

 546.5

 546.5

 546.3

 545.8

 544.4

STORAGE

-1.7

-1.6

-2.1

-1.4

-1.2

-1.2

-2.0

-2.0

-2.7

-1.5

-1.6

-1.8

-1.2

-2.1

-1.0

-1.4

-1.0

-1.0

-1.6

-1.0

-1.0

-0.8

-0.5

+0.3

-1.3

-0.8

-0.8

+0.1

-0.2

-0.4

-1.4

CHANGE

839

818

822

757

731

745

713

823

793

810

808

814

864

832

830

779

793

821

769

751

677

811

731

724

815

716

775

759

796

803

770

INFLOW

 1,619

 1,553

 1,840

 1,381

 1,279

 1,273

 1,670

 1,778

 2,103

 1,487

 1,527

 1,637

 1,410

 1,799

 1,258

 1,438

 1,248

 1,274

 1,495

 1,229

 1,155

 1,172

 946

 509

 1,427

 1,062

 1,142

 685

 867

 970

 1,404

POWER

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

SPILL

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

OUTLET

 75

 65

 63

 71

 69

 61

 67

 67

 65

 62

 67

 63

 62

 68

 76

 71

 74

 74

 76

 48

 48

 64

 59

 66

 61

 53

 56

 49

 54

 57

 62

C.F.S.

 .45

 .39

 .38

 .43

 .42

 .37

 .41

 .41

 .40

 .38

 .41

 .39

 .38

 .42

 .47

 .44

 .46

 .46

 .47

 .30

 .30

 .40

 .37

 .41

 .38

 .33

 .35

 .31

 .34

 .36

 .39

INCHES

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

 .00

PRECIP

UNITED STATES DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION-CENTRAL VALLEY PROJECT-CALIFORNIA

AUGUST 2016 NEW MELONES LAKE DAILY OPERATIONS RUN DATE: September 2, 2016

IN LAKE

EVAPORATION

INCHES

C.F.S.

COMPUTED*

1000 ACRE-FEET

RELEASE - C.F.S.

TOTALS -37.9 24,289 41,637 0 0 1,973 12.18 .00

ACRE-FEET -37,900 48,177 82,587 0 0 3,913

COMMENTS:

* COMPUTED INFLOW IS THE SUM OF CHANGE IN STORAGE, RELEASES AND EVAPORATION.

SUMMARY

RELEASE (ACRE-FEET)

POWER 82,587

SPILL 0

OUTLET

TOTAL

 0

 82,587

PRECIPITATION

THIS MONTH =

TO DATE =

 .00

JULY 1, 2016 .00

 582.7

Table 13
### Part E—Inexpensive Book Distribution Program
EXHIBIT 32.2





CERTIFICATION PURSUANT TO


18 U.S.C. SECTION 1350




AS ADOPTED PURSUANT TO




SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002




In connection with the Quarterly Report of Crown Equity Holdings Inc. on Form 10-Q for the period from ended June 30, 2012 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), the undersigned, in the capacities and on the dates indicated below, hereby certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of his knowledge:




1.
The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and




2.
The information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Crown Equity.






Date: August 14, 2012
By:
/s/ Lowell HoldenName: Lowell HoldenTitle: CFO
 This certification accompanies the Report pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Crown Equity  for purposes of Section 18 of the Securities Exchange Act of 1934, as amended.
###### Editorial Note on Part 41

#### Editorial Note:

Nomenclature changes to part 41 (formerly part 275) appear at T.D. ATF-460, 66 FR 39093, July 27, 2001.

#### § 41.28 Penalties and forfeitures.

Anyone who fails to comply with the provisions of this part becomes liable to the civil and criminal penalties, and forfeitures, provided by law.

(72 Stat. 1425, 1426; 26 U.S.C. 5761, 5762, 5763)

[26 FR 8190, Aug. 31, 1961. Redesignated at 40 FR 16835, Apr. 15, 1975]
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

DAY HIGH

 849

 832

 823

 798

 780

 767

 746

 743

 728

 721

 716

 710

 701

 686

 677

 665

 644

 637

 614

 603

 588

 572

 560

 550

 524

 501

 493

 470

 798

 745

 768

 751

 738

 711

 705

 710

 698

 697

 685

 681

 665

 644

 645

 606

 590

 579

 571

 567

 546

 538

 524

 492

 480

 460

 420

 420

 813

 800

 791

 776

 757

 740

 729

 723

 710

 705

 703

 697

 685

 671

 658

 638

 616

 604

 593

 581

 562

 550

 536

 510

 495

 478

 457

 442

LOW MEAN

UNITED STATES DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION-CENTRAL VALLEY PROJECT-CALIFORNIA

FEBRUARY 2009 WATER QUALITY REPORT RUN DATE: March 6, 2009

ELECTRICAL CONDUCTIVITY, UMHOS 

Comments:

0 reading indicates that the station was out of service.

HOLLAND TRACT ON OLD RIVER
<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from (A) the
consolidated financial statements and is qualified in its entirety by reference
to such (B) statements
</LEGEND>

<S>                             <C>
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1999
<PERIOD-START>                             JAN-01-1999
<PERIOD-END>                               DEC-31-1999
<CASH>                                         234,688
<SECURITIES>                                         0
<RECEIVABLES>                                   52,159
<ALLOWANCES>                                  (20,223)
<INVENTORY>                                          0
<CURRENT-ASSETS>                               770,626
<PP&E>                                         846,169
<DEPRECIATION>                               (124,264)
<TOTAL-ASSETS>                               1,554,593
<CURRENT-LIABILITIES>                          989,620
<BONDS>                                        109,550
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           460
<OTHER-SE>                                     411,963
<TOTAL-LIABILITY-AND-EQUITY>                 1,554,593
<SALES>                                              0
<TOTAL-REVENUES>                             1,704,056
<CGS>                                                0
<TOTAL-COSTS>                                1,951,519
<OTHER-EXPENSES>                             1,440,438
<LOSS-PROVISION>                                58,265
<INTEREST-EXPENSE>                               5,100
<INCOME-PRETAX>                            (1,751,266)
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                        (1,751,266)
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                               (1,751,266)
<EPS-BASIC>                                     (0.44)
<EPS-DILUTED>                                        0


</TABLE>
(No. 73—CC—33

#### Fehrenback Chevrolet, Inc., Claimant, *vs.*State of Illinois, Department of Revenue, Respondent.

*Opinion filed April 11, 1973.*

Fehrenback Chevrolet, Inc., Claimant, pro se.

William J. Scott, Attorney General; William E. Webber, Assistant Attorney General, for Respondent.

Per Curiam.
1.
    
    The Report fully complies with the requirements of Section 13(a) or 15(d), as applicable,
of the Securities Exchange Act of 1934; and2.
    
    The information contained in the Report fairly presents, in all material respects, the
financial condition and result of operations of the Company.
 /s/ Howard M. SipznerHoward M. Sipzner
Executive Vice President and Chief Financial Officer
Date: March 1, 2010 *
    
    A signed original of this written statement required by Section 906 has been provided to
Brandywine Realty Trust and will be retained by Brandywine Realty Trust and furnished to the
Securities and Exchange Commission or its staff upon request.
###### Editorial Note on Part 479

#### Editorial Note:

Nomenclature changes to part 479 appear by T.D. ATF-487, 68 FR 3752, Jan. 24, 2003.

#### § 479.120 Refunds.

Where, after payment of tax by the manufacturer, a firearm is exported, and satisfactory proof of exportation (see § 479.118) is furnished, a claim for refund may be submitted on Form 843 (see § 479.172). If the manufacturer waives all claim for the amount to be refunded, the refund shall be made to the exporter. A claim for refund by an exporter of tax paid by a manufacturer should be accompanied by waiver of the manufacturer and proof of tax payment by the latter.