IGST refund validation: exporters must validate bank accounts in PFMS to secure timely refund disbursal without delays. Validation of exporter bank accounts in the Public Financial Management System (PFMS) is mandatory for IGST export refund disbursal; the shipping bill is treated as the refund application once the Export General Manifest is filed and a valid Form GSTR-3 return is furnished. Closed or unvalidated PFMS accounts may prevent credited refunds, and Kandla Customs has published affected accounts for exporter action and advised immediate validation and avoidance of account changes during the financial year.