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of <h1>From 01.10.2025, zero-rated and inverted-duty refund claims use risk-scoring; low-risk get 90% provisional, section 54(6) categories excluded</h1> With effect from 01.10.2025, refund claims for zero-rated supplies will be processed by system risk-scoring: applications labeled low-risk shall receive 90% of the claimed amount provisionally, while non-low-risk claims will undergo detailed scrutiny; officials may refuse provisional payment in specific cases for reasons recorded. Notified categories under section 54(6) remain ineligible for provisional refunds. If final admissible amount is lower, recovery follows via show cause proceedings. As an interim measure, the same 90% provisional sanction applies to inverted duty structure claims filed on or after 01.10.2025. Jurisdictional commissioners must supervise implementation and report up the chain.
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