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We prove that refined analytic torsion on a manifold with boundary is an analytic section of the determinant line bundle over the representation variety. As a fundamental application we establish a gluing formula for refined analytic torsion on connected components of the complex representation space which contain a unitary point. Finally we provide a new proof of Bruening-Ma gluing formula for the Ray-Singer torsion associated to a non-Hermitian connection. Our proof is quite different from the one given by Bruening and Ma and uses a temporal gauge transformation.

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