<h1>GST refund processes: standardized electronic claims, GSTN-Customs verification, ITC blocking, unjust enrichment checks, and timed interest rules.</h1> The report prescribes a unified electronic refund framework under GST covering triggers (excess payments, exports, provisional assessments, appeals, investigations, diplomatic purchases, credit accumulation, inverted duties, rebates, tourist refunds), mandatory system linkages (GSTN-ICEGATE), automatic blocking of claimed ITC on application, CA or threshold-based self-certification to address unjust enrichment, defined relevant dates and a one-year filing limit, a 90-day sanctioning period with interest for delay, invoice/ITC matching to minimize manual verification, pre-audit/post-audit thresholds, and statutory provisions for adjustment and recovery.