IGST refund controls: risk-based examinations may be tapered where prior inspections show no irregularity. The Board reiterates that 100% physical examination of consignments for exporters flagged as risky is a preventive measure against fraudulent IGST refunds but will be gradually relaxed where prior examinations disclosed no irregularity. RMCC shall use field feedback to re-evaluate risk assessments, taper down the percentage of physical examinations accordingly, and insert suitable system alerts; field formations should report any difficulties to the Board.