IGST refund denials: exporters must align drawback claims with applicable rates to promptly secure refund consideration. Denial of IGST refunds is linked to exporters claiming incorrect drawback rates or where higher and lower rates are identical; claims will be examined and disposed of per the legal provisions in Circular No. 37/2018 governing Drawback Claims, and field formations are directed to notify stakeholders to ensure compliance with applicable drawback rates.