Refund scrutiny under UPGST requires mandatory module entry and prioritised review of high-value sanctioned refund orders. Refund orders passed under Section 54 of the UPGST Act involving sanctioned amounts exceeding Rs. 2 crore are to be scrutinised by the concerned Additional Commissioner Grade-1 and Additional Commissioner Grade-2 (Vigilance/Enforcement) on their logins, with the scrutiny result mandatorily entered in the relevant module. The instruction prioritises completion of pending scrutiny cases, including the highest-value matters in Gautam Buddha Nagar Zone, and requires officers in other zones to complete scrutiny of all available cases and make the requisite module entries.