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    <title>Introduction of manual checks in IGST refunds aimed at preventing unscrupulous exporters from defrauding the exchequer</title>
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    <description>Targeted manual verification requires assessment of correct availment of input tax credit for exporters flagged as higher risk under pre-defined parameters. Identified risky exporters have their refund claims held pending ITC verification while exports are allowed to proceed immediately; refunds for these cases are released only after verification within a defined verification timeframe. The measure is framed as an anti-fraud safeguard with assurance that genuine exporters will continue to receive IGST refunds via the automated system.</description>
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      <description>Targeted manual verification requires assessment of correct availment of input tax credit for exporters flagged as higher risk under pre-defined parameters. Identified risky exporters have their refund claims held pending ITC verification while exports are allowed to proceed immediately; refunds for these cases are released only after verification within a defined verification timeframe. The measure is framed as an anti-fraud safeguard with assurance that genuine exporters will continue to receive IGST refunds via the automated system.</description>
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