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    <title>Implementation of decision to expedite pending refund claims</title>
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    <description>Pending GST refund claims, including IGST refunds, must be processed immediately while ensuring due diligence and adherence to relevant legal provisions. Communications shall be conducted via official email IDs and physical document submission is not required. Cases of exporters with suspended records continue to follow the previously notified procedure. Zonal and field leadership must monitor daily and prioritize disposal of pending refunds within the administrative timeline.</description>
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