the notation of 'refuse to sign'
In a ship board OLB log entry, 'refusal to accept' might never be seen in your entire life time. What is 'refuse to accept/sign' is some paper, maybe the sealed envelope, which is a valid event to record in the OLB. The complaint against a person is definitely not required to be signatured by that person himself. And to this case, one cannot say, '' 'A' has 'refused to sign' ''. (please apply standard cognitive skills to know the difference).
If a paper communicated to a company through a recognised mode of Communication, and in good acceptable language, is 'refused to sign', the court may proceed to settle the issue 'ex parte', saying that the other party is hiding from the law. In fact ,before doing so, the court will summon that person through a public notice published in all the recognised news papers, and through national postal system, to establish a contact.
People should avoid using 'refused to accept/sign' casually to their own selfish interpretations.