Refund verification for exporters requires prescribed data submission, timebound verification and escalation procedures to resolve delayed refunds. Refund claims flagged by risk analytics are held in abeyance and export consignments subjected to enhanced customs checks; exporters must submit the Annexure A proforma and supporting documents for verification. Jurisdictional CGST must complete verification within 14 working days, with nodal cell notification and escalation to the Principal Chief Commissioner/Chief Commissioner if not met, and a further seven day completion obligation. Pending refunds beyond one month may be referred via the Board portal for review by a Committee headed by Member GST, CBIC.