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    <description>Denial of IGST refunds is linked to exporters claiming incorrect drawback rates or where higher and lower rates are identical; claims will be examined and disposed of per the legal provisions in Circular No. 37/2018 governing Drawback Claims, and field formations are directed to notify stakeholders to ensure compliance with applicable drawback rates.</description>
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      <description>Denial of IGST refunds is linked to exporters claiming incorrect drawback rates or where higher and lower rates are identical; claims will be examined and disposed of per the legal provisions in Circular No. 37/2018 governing Drawback Claims, and field formations are directed to notify stakeholders to ensure compliance with applicable drawback rates.</description>
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