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    <title>Standard Operating Procedure (SOP) to be followed by exporters</title>
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    <description>Refund claims flagged by risk analytics are held in abeyance and export consignments subjected to enhanced customs checks; exporters must submit the Annexure A proforma and supporting documents for verification. Jurisdictional CGST must complete verification within 14 working days, with nodal cell notification and escalation to the Principal Chief Commissioner/Chief Commissioner if not met, and a further seven day completion obligation. Pending refunds beyond one month may be referred via the Board portal for review by a Committee headed by Member GST, CBIC.</description>
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