IGST refund claims: shipping-bill based automated processing subject to reconciliation, risk verification and post-refund audit. The shipping bill is deemed an application for IGST refund once the EGM and a valid GST return are filed; ICES electronically matches shipping bill invoice-level data with GSTN returns to process refunds. Exporters must accurately report export details in GSTR-1 and GSTR-3B and reconcile IGST amounts. Where GSTN transmission is missing or discrepancies exist, interim sanction procedures require CA certificates, proof of payment for shortfalls, undertakings, and post-refund audit; risk-based verification may suspend refunds and mandate 100% examination and GST verification.