Legal Notice

refusal or acceptance both are admited fact. tressless or not found is better for refusal.

refusal is amounting to a good service and recipient has to face the consequences of refual

if postmaster or courier give it's report that you refused to accept it then it will deem to served. you just don't accept and say there is no such person.

yes you can

There is no benefit from refusing.

Yes you can refuse to accept. however such refusal will deem the notice to be accepted. the consequential legal steps mentioned in the notice will follow. it is better to accept the notice and give a fitting reply .