GST refund scrutiny for mentha oil exporters targets bogus input tax credit and supply-chain verification. Scrutiny of GST refunds sanctioned to exporters of mentha oil and its products is directed under the refund mechanism for unutilized input tax credit claimed by exporters. The circular is based on reported instances of invoices issued without actual supply of goods and bogus ITC being passed on to exporters. Refunds sanctioned for 2017-18 to 2020-21 are to be examined through scrutiny of the inward supply chain, with officer responsibility, timelines, cross-verification, and monthly reporting prescribed for monitoring compliance.