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    <description>Refund claims supported by alleged ITC obtained through fake invoices will be held in abeyance and exporters subject to risk based selection must submit detailed information in Annexure A. Jurisdictional CGST offices shall complete verification within fourteen working days of receipt, with escalation to the Principal Chief Commissioner/Chief Commissioner if not completed and a subsequent seven working day target for resolution; pending refunds over one month may be raised as grievances for committee review.</description>
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