IGST refund verification tightened with suspension of refunds until GST field formations confirm legitimacy of input tax credit claims. IGST refunds linked to potentially fraudulent or ineligible ITC claims will be suspended pending verification by GST field formations. DG (Systems) and RMCC will identify risky exporters and insert alerts requiring 100% examination; Chief Commissioners of Central Tax must obtain GST verification within thirty days and forward findings to RMCC and port customs. Customs will process refunds only where GST verification confirms ITC legitimacy and will withhold refunds where GST reports fraud or ineligibility.